TMI Blog2015 (10) TMI 1183X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the said premises is merely procedure requirement. The main requirement of availing Cenvat Credit is that capital goods should be used in the manufacture of dutiable good which is not under dispute. In view of this position, I am of the view that 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the appellant. The show cause notice issued and culminated in the order-in-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 registered premises. However demand of interest for the period from the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut not in the registered premises but in the adjacent premises which was not part of the registered premises. Hence lower authorities have correctly demanded interest for the period from taking credit till the request for incorporation of premises where capital goods was installed was incorporated under the registered premises. He placed reliance on the judgment in case of Mangal Electricals Indus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not under dispute. In view of this position, I am of the view that 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. As regard reliance, placed by the ld. A.R. in case of Mangal Electricals Industries. I find that in the said judgment facts are not identica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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