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2015 (10) TMI 1183 - CESTAT MUMBAI

2015 (10) TMI 1183 - CESTAT MUMBAI - 2016 (332) E.L.T. 839 (Tri. - 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. Incorporation 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 g .....

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(AR) ORDER Per Ramesh Nair This appeal is directed against Order-in-Appal No. 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 case is that the appellant has availed Cenvat Credit in respect of capital goods received and installed in the premises which is not incorporated to the registered premises o .....

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lso imposed. Aggrieved by the said order the appellant filed appeal before the 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 decide the matter on merit. 4. Shri. Ashutosh Nath, Ld. Asstt. Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits t .....

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