2010 (10) TMI 981

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..... ORDER Cenvat credit of ₹ 2,14,182/- has been denied to the appellants in respect of capital goods received in their factory in February - March 2000 but installed on or after 1-4-2000. Further, deemed credit of ₹ 2,08,466/- has been denied on the ground that in respect of MS ingots (inputs) procured by the assessee from their other unit, they did not make any payment by cheque or .....

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..... are entitled to credit of ₹ 2,14,182/-. As regards the balance amount, in the light of the decisions of the Tribunal in Shiva Agrico Implements Ltd. v. C.C.E. - 2002 (149) E.L.T. 716 and C.C.E., Coimbatore v. Sonal Vyapar Ltd. - 2009 (245) E.L.T. 642, credit is admissible. We, therefore, extend credit of this amount also. In the result, the impugned order is set aside and the appeal allowed. .....

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