The appellant had claimed that even if the lessor had availed ...

Central Excise

February 25, 2017

The appellant had claimed that even if the lessor had availed depreciation, the CENVAT credit cannot be denied on such capital goods in the hands of lessee. The argument is fallacious inasmuch as the credit is allowed on the capital goods and not on qua manufacturer or lessor of the capital goods - AT

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The appellant had claimed that even if the lessor had availed ...

Central Excise

February 25, 2017

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