2005 (5) TMI 429

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..... der]. - After hearing both sides, I find that the short issue involved in the present appeal is as to whether taking the credit in respect of capital goods before actual installation of the same would result in denial of the credit to the appellants. Shri M.H. Patil, ld. Advocate, appearing for the appellant submits that they took the credit 20 days before the actual installation of the goods bu .....

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..... of Natraj Engineers Pvt. Ltd. v. Commissioner of Central Excise, Patna, reported in 2002 (149) E.L.T. 656 (Tri. - Kolkata). 2. After hearing the ld. DR. I find that the ratio of both the above decisions is to the effect that denial of the credit on the ground that the same was availed before the formal installation of the goods is not justified. In any case, the tools were not required to b .....

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