2010 (12) TMI 566 - AT - Central Excise

Cenvat credit on capital goods - Respondents contended that the capital goods have been used only in the manufacture of the final products are that same was installed in the additional premises belonging to the respondents - And the additional premises were also earlier registered by the respondents, but the registration was cancelled as the final goods were not produced in the additional premises, only shot blasting was carried out in the additional premises using the capital goods - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT, Chennai upheld the lower appellate authority's decision to allow credit for capital goods used in manufacturing final products. The appeal by the department was rejected, and the respondents' application was disposed of.