Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 135 - AT - Central ExciseCENVAT credit - capital goods - non receipt or subsequent transfer of capital goods - transfer of capital goods to nu-registered factory premises - Held that: - the term factory would also mean the registered premises of a registered person and not any premises which are not registered. Consequently the entire premises on which the impugned order grant relief to the assessee fails. Rule 9 of the Central Excise Rules read with N/N. 35/2001-CE(NT) dated 26.06.2001 clearly mentioned that registration given to a person is only in respect of this specified premises. In this circumstance only the premises which are registered can be deemed to be a factory of manufacturer. Under these circumstances, removal of goods from the registered premises to un-registered premises would require reversal of CENVAT duty amount under the CENVAT Credit Rules. Thus no distinction can be made if the goods are received in the registered factory premises and cleared, or the same are not received in the factory premises at all. CENVAT credit not allowed - appeal dismissed - decided against appellant.
|