TMI Blog2015 (10) TMI 2063X X X X Extracts X X X X X X X X Extracts X X X X ..... unregistered units. The Hon'ble High Court in the case of HabasitIakoka Pvt. Ltd. (2011 (2) TMI 1345 - MADRAS HIGH COURT) on identical issue allowed cenvat credit on the capital goods installed in unregistered premises and used in the manufacture of the final product. - Ratio of the above decision squarely applicable to the present case as the capital goods were installed in the adjacent unregistered premises and used for job work of main unit and finished goods were cleared from the respondent's main unit on payment of duty. By respectfully following the decision of the Hon'ble High Court above, I do not find any infirmity in the order of the Commissioner (Appeals) in allowing the credit on the capital goods. Accordingly, the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the findings of the Commissioner (Appeals) and submitted that the Commissioner (Appeals) has rightly allowed their appeal as the capital goods were used in the manufacture of the final products of the respondent's main unit. Thecapital goods were installed in the adjacent premises, which is 500 mts. away from the main unit and both were not registered under central excise and carried out only job work for the main unit and appropriate excise duty was rightly discharged by the respondent unit. There is no violation. He relied on Pooja Forge Ltd. Vs. CCE, Faridabad 2006 (196) ELT 18 (Tri.-Del.) and CCE, Coimbatore Vs. HabasitIakoka (P) Ltd. 2014 (306) ELT 455 (Mad.). 4. I have carefully considered the submissions by both the sides and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds (hereafter in this section, referred to as the 'final products') described in Column (3) of the table given below and to the goods (hereafter, in this section referred to as capital goods ), described in the corresponding entry in column (2) of the said Table, used in the factory of the manufacturer of final products . 7. There is no dispute that the capital goods involved hereunder is one of the capital goods falling within the schedule to the Central Excise Tariff Act and used for the manufacture of the final products. Therefore, the only other question to be examined is whether the respondent has satisfactorily established the condition namely that the said capital goods were used in the factory for the manufacture of f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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