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2019 (1) TMI 173 - AT - Central ExciseCENVAT Credit - project imports - concessional rate of duty - Revenue issued the SCN seeking to deny the re-credit availed by the appellant invoking Rule 3(1) of the Cenvat Credit Rules on the ground that the credit was taken without having receipt / possession of the said capital goods - Held that:- Similar issue decided in the case of COMMISSIONER OF C. EX., COIMBATORE VERSUS HABASIT IAKOKA (P) LTD. [2011 (2) TMI 1345 - MADRAS HIGH COURT], where it was held that the essential condition for availment of credit as interpreted by various courts is that the capital goods should be used in or in relation to manufacture of the final product and even if the same are used outside the factory for the said purpose the credit cannot be denied so long as the said capital goods are not alienated by the appellant. In the instant case, before availing the cenvat credit the appellant had applied for common registration and it is seen that no response was given by the Revenue on the application for common registration made by the appellant. The said application was neither accepted nor rejected - In these circumstances, it is apparent that the appellant had sought to follow all the requirements of the cenvat credit Rules, before availing the cenvat credit. Credit allowed - appeal allowed - decided in favor of appellant.
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