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2015 (10) TMI 142 - AT - Central ExciseDenial of CENVAT Credit - Installation of capital in unregistered premises - Held that:- Respondent is not eligible to avail CENVAT Credit in respect of the installation of capital goods in the unregistered premises. In any event, the appellant is entitled to avail the credit from 20.07.2004 when the registration certificate was issued to the distilliery unit. In such situation, the assessee would be liable to pay the interest for availing 50% of the credit prior to registration. - It is not clear as to whether the appellant had utilized the credit prior to registration This is required to be examined by the Adjudicating Authority - Matter remanded back - Decided in favour of Revenue.
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