2010 (9) TMI 519

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..... t. [Order]. - The short issue to decide in this appeal is whether the appellants are entitled to avail CENVAT credit on UPS which are installed in their office premises and being used in the manufacturing unit as well in their office. 2. The learned Advocate for the appellants submitted that the impugned goods in question is covered under the definition of the Rule 2 of CENVAT Credit Rule .....

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..... March 2005 to April 2005 and the show-cause notice was issued on 15-4-2008. The installation was in the knowledge of the department. Accordingly, the extended period is not invokable. 3.Heard. 4. Considering the fact that in CENVAT Credit Rules, 2004 it is nowhere mentioned that if the capital goods are installed in the office but are being used in their manufacturing unit, CENVAT credit i .....

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