2008 (11) TMI 189 - AT - Central Excise

Cenvat - Capital Goods - capital goods have not been installed and the same have been written off without installation credit denied

Summary

The Appellate Tribunal CESTAT, Kolkata ruled that Cenvat credit for capital goods can only be taken if the goods are installed. Since the capital goods in this case were not installed and were written off, the appeal was allowed, setting aside the lower appellate Authority's order and restoring the order-in-original. (2008 (11) TMI 189 - CESTAT, Kolkata)