2011 (2) TMI 486

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..... ere is no dispute about duty-paid nature of the capital goods and receipt and use of the capital goods for the authorized purpose and, therefore, the appellants has validly availed the credit - Therefore, there is no justification for denial of CENVAT credit on the capital goods - The transaction between Madurai office and Kumbakonam office cannot be treated as transaction between two dealers - De .....

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..... original authority and submits that the entire Tamilnadu is treated as one circle by BSNL and the office at Madurai and Kumbakonam are part of the same circle. The Kumbakonam office of BSNL comes under Madurai office of the BSNL and, therefore, the capital goods required for Kumbakonam office was procured by Madurai office and transferred to Kumbakonam office and, therefore, the credit taken is l .....

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..... dly availed the credit. Therefore, there is no justification for denial of CENVAT credit on the capital goods. The transaction between Madurai office and Kumbakonam office cannot be treated as transaction between two dealers. In view of the above, I find merit in the appeals by the party and accordingly set aside the order of the Commissioner and restore the order of the original authority. 7. A .....

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