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M/s Godrej Consumer Products Ltd. Versus Commissioner of Central Excise, Puducherry

2016 (2) TMI 363 - CESTAT CHENNAI

Cenvat Credit on capital goods purchased by the Job worker on behalf of principal manufacture endorsed invoice - Job worker had not taken the credit of the duty paid on the capital goods - Held that:- Endorsement as above not being in dispute by Reve .....

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d and used for manufacture of the goods for the appellant. It may be stated that law does not prescribe that the claimant of capital goods credit should necessarily be owner thereof. - Credit allowed - Decided in favor of assessee. - E/40129/2014 - D .....

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ital goods was purchased by M/s. Vimkar Contracts Works Pvt. Ltd., (job worker of the appellant) and endorsement in favour of the appellant was made on the invoices. Job worker had not taken the credit of the duty paid on the capital goods. Therefore .....

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