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2018 (7) TMI 421 - AT - Central ExciseCENVAT Credit - capital goods installed in the factory of the appellant and used in the R&D section - Held that:- The issue has came up before this Tribunal in the case of Maruti Suzuki India Ltd. vs. CCE, Delhi-III [2016 (9) TMI 627 - CESTAT CHANDIGARH], where it was held that there is no bar in using the capital goods in the buildings earmarked for R&D activities as long as it is situated within the factory premises registered with the Central Excise Department. The facts are not in dispute that these capital goods are installed in the factory premises of the appellant and used in Research & Development section for testing and development - CENVAT Credit allowed - appeal allowed - decided in favor of appellant.
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