2016 (2) TMI 363

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..... om show-cause notice that establishes the fact that appellant was consignee of the capital goods. Therefore, there should not be dispute to grant capital goods credit to the appellant in whose factory the said goods were installed 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 own .....

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..... 3. Endorsement as above not being in dispute by Revenue as is apparent from show-cause notice that establishes the fact that appellant was consignee of the capital goods. Therefore, there should not be dispute to grant capital goods credit to the appellant in whose factory the said goods were installed and used for manufacture of the goods for the appellant. It may be stated that law does not .....

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