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2018 (7) TMI 976 - AT - Central ExciseCENVAT Credit - Capital Goods not installed in the premises but in a different unit situated elsewhere - Held that:- The appellants have informed the concerned Assistant Commissioner of Central Excise vide their letter dated have 07.07.2010 vide which they have informed that due to space problem they have purchased new premises at 48 & 49, Industrial area, Tumkur for doing certain operations and have shifted the machineries - further, at the said premises the machineries have been used only for the captive consumption of the appellant and it is in the name of the appellant's own name and it is also a fact that clearance has not happened from the job-workers premises and the appellants have cleared the goods on payment of duty. The contention of the Revenue that they are huge machines and cannot be removed from one premises to other premises is not born out by any evidence whereas the appellant has produced the delivery challan for transfer of the machineries from the main premises to the job-worker premises and it is returned to the main factory. the Hon'ble Supreme Court in the case of Vikram Cement [2006 (2) TMI 1 - SUPREME COURT] has held that if the mines are captive mines so that they constitute one integrated unit together with the concerned cement factory, then cenvat credit on capital goods are available. Credit allowed - appeal allowed - decided in favor of appellant.
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