2015 (1) TMI 1292

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..... (Judicial) Mr. K. Anandh, Advocate for the Appellants Mr. Pramod Kumar Jain, DR   for the Respondent Per Rakesh Kumar (for the Bench): Heard both the sides. 2. The only issue involved in these appeals is as to whether the capital goods brought to the factory for R&D work during the period from March 08 to November 2012 would be eligible for Cenvat Credit or not.  The Commissio .....

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..... nvat Credit, their use in or in relation to manufacture of final product is not required and their use in the factory of manufacture for the any purpose whether in or in relation to manufacture or for any other purpose including R&D would be enough for permitting the Cenvat Credit. In view of this, the impugned order is not sustainable.  The same is set aside.  The appeals are allowed.&n .....

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