2011 (4) TMI 1196

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..... ect were funded by Asian Development Bank - Held that:- Since the system was to be manufactured at various sites, each such site was to be considered as the part of manufacturing premises for that system, the goods received at those sites by the assessee ought to be considered as having been received in the factory premises of the respondents - It was the specific case of the respondents that the .....

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..... udicating authority. The Deputy Commissioner, Ghaziabad by his order dated 29.12.2003 dropped the proceedings which were sought to be initiated against the respondent for denial of credit to the tune of Rs.29,34,360/- on the batteries used in the manufacture of captive power generation and distribution system for GAIL. 3. The respondents are engaged in manufacture of electrical/ electronics mach .....

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..... d by Asian Development Bank. It was further case of the respondents that since the system was to be manufactured at various sites, each such site was to be considered as the part of manufacturing premises for that system, the goods received at those sites by the assessee ought to be considered as having been received in the factory premises of the respondents. 4. Both the authorities below accep .....

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