2014 (9) TMI 680

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..... ds credit - Held that:- in absence of any contrary evidence neither leaves any scope to doubt the genuineness of the claim nor even use thereof for weighment of sugar cane which is integrally connected to the manufacturing activity. Capital goods came to the factory of the appellant but moved during crushing season for use outside the factory (for weighment of sugar cane) and such weighment is an .....

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..... ds) purchased and came to the factory of the appellant and used outside the factory for weighing sugar cane shall entitle the appellant to the capital goods credit. Both sides are in agreement that there is no dispute about ownership of weigh bridge and genuineness of acquisition thereof by appellant. It is only place of use that brought a dispute in the case. Appellant says that weigh bridge form .....

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..... place shall entitle the appellant to the capital goods credit. It can irresistibly be concluded that the capital goods came to the factory of the appellant but moved during crushing season for use outside the factory (for weighment of sugar cane) and such weighment is an integral part of the process of sugar industry. There appears no removal of portable weigh bridge from the factory causing loss .....

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