2015 (10) TMI 1183

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..... issioner (AR) ORDER Per Ramesh Nair This appeal is directed against Order-in-Appal No. YDB/15/M-III/2010 dtd. 13/1/2010 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone-II, wherein Ld. Commissioner (Appeals) upheld the order-in-original dated 29/12/2008 and rejected the appeal of the appellant. 2. The fact of the case is that the appellant has availed Cenvat Credit in respec .....

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..... was called for hearing none appeared on behalf of the appellant, nor any request for adjournment was found, therefore I proceed to decide the matter on merit. 4. Shri. Ashutosh Nath, Ld. Asstt. Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that credit on capital gods can be allowed only when the capital goods is received in the r .....

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..... installed in the adjacent premises and used in relation to manufacture of final product in the registered premises. Since capital goods was used in the manufacture of final product for which excise duty is paid, in my view, credit is admissible from the date of installation and use of capital goods. Incorporation of the said premises is merely procedure requirement. The main requirement of availin .....

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