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Cenvat Credit on capital goods - the definition of factory as contained in Section 2(e) of CEA, 1944 does not anywhere use the word 'registered premises'. Registration of the premises is only a procedure for application of the Act in practice. - credit allowed on capital goods installed outside the factory premises, in the neighboring unit - Tri

Central Excise - Cenvat Credit on capital goods - the definition of factory as contained in Section 2(e) of CEA, 1944 does not anywhere use the word registered premises . Registration of the premises is only a procedure for application of the Act in practice. - credit allowed on capital goods installed outside the factory premises, in the neighboring unit - Tri - TMI Updates - Highlights .....

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