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M/s Mileen Engineers Versus Commissioner of Central Excise, Mumbai-III

2015 (10) TMI 1183 - CESTAT MUMBAI

Denial of CENVAT Credit - Capital goods - Held that:- Since capital goods was used in the manufacture of final product for which excise duty is paid, in my view, credit is admissible from the date of installation and use of capital goods. Incorporati .....

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at appellant was entitled for the Cenvat Credit from the date of receipt and installation of the capital goods even though the part of the factory of the appellant was incorporated subsequently. - Decided in favour of assessee. - Appeal No. E/464/10 .....

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. YDB/15/M-III/2010 dtd. 13/1/2010 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone-II, wherein Ld. Commissioner (Appeals) upheld the order-in-original dated 29/12/2008 and rejected the appeal of the appellant. 2. The fact of the c .....

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original wherein the adjudicating authority dropped the order-in-original wherein the adjudicating authority dropped the demand of Cenvat Credit on the ground that subsequently, premises where the capital goods installed has been indicated in the reg .....

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e Commissioner (Appeals) who had maintained order-in-original therefore appellant is before me. 3. When the matter was called for hearing none appeared on behalf of the appellant, nor any request for adjournment was found, therefore I proceed to deci .....

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ived in the registered factory, whereas in present case, though the capital goods was received by the appellant, but not in the registered premises but in the adjacent premises which was not part of the registered premises. Hence lower authorities ha .....

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ctricals Industries vs. Commissioner of C. Ex Jaipur [2014(311) ELT 691 (Tri. Del)]. 5. I have carefully considered the submissions made by Ld. A.R. and perused the record. 6. I find that though the appellant has taken credit at the time of receiving .....

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h excise duty is paid, in my view, credit is admissible from the date of installation and use of capital goods. Incorporation of the said premises is merely procedure requirement. The main requirement of availing Cenvat Credit is that capital goods s .....

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