2010 (9) TMI 519

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..... the manufacturing process of the finished goods as held by this Tribunal in the case of Ashok Leyland that if the servers/UPS used in the factory premises as well as in the office premises CENVAT credit is available. Held that: the UPS installed in the office premises which are being mainly used in the manufacturing process, the CENVAT credit is available to the appellant - Accordingly, the impu .....

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..... rer of the final products, but does not include any equipment or appliance used in an office. He further submitted that as per Rule 2, it is nowhere mentioned that if the capital goods installed in the office premises but are used in the manufacturing unit, the credit is not available. He also relies on in the case of Commissioner of Central Excise, Chennai v. Ashok Leyland - 2005 (185) E.L.T. 330 .....

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..... against the appellant is that the UPS are installed in their office premises, hence they are not covered under the definition of Rule 2 of CENVAT Credit Rules, 2004 and the credit was denied, which is not correct proposition. The CENVAT credit on the capital goods is available if those capital goods are being directly or indirectly used in the manufacturing process of the finished goods as held b .....

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