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TMI Blog2015 (10) TMI 2063X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents appeal by relying on the Supreme Court decision in the case of M/s. Vikram Cements Vs. CCE reported in 2006 (197) ELT 145(SC) The Revenue reviewed the said OIA and filed the present appeal. 2. The Ld. AR reiterated the grounds of appeal G where the credit was wrongly availed credit on the capital goods not installed in the appellants premises. Capital goods were located in the other premises and there was no intimation and no permission taken from the department for removal of capital goods to the other two units. M/s. Vikram Cements Hon'ble Supreme Court's decision relied by LAA is not applicable to the facts of the present case as the units were integrated and they were not registered. He relied on Eagle Flask Industrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'ble High Court in the case of HabasitIakoka Pvt. Ltd. (supra) on identical issue allowed cenvat credit on the capital goods installed in unregistered premises and used in the manufacture of the final product. The relevant portion of the order is reproduced as under:- "5. Learned counsel for the respondent brought to our notice, the decision of the Tribunal reported in 2006 (196) E.L.T. 18 = 2007 (8) S.T.R. 318 (Tribunal) Pooja Forge Ltd. v. Commissioner of Central Excise, Faridabad, wherein the Tribunal, in the circumstances, has taken a similar view in tune with the views of the order of the Tribunal impugned in this appeal. 6. Going by the above finding of the Tribunal, we are also convinced that there was no violation of Rule 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant that by usage of the capital goods in the Mother Roll Plant, the same was in any way alienated to any one, other than the respondent factory. 8. The salient points noted in the report of the Commissioner established beyond doubt that the capital goods were used in the factory of the respondent for the purpose of manufacture of final products. When the above said conclusion was inevitable, as held by the Tribunal, the respondent was entitled to avail Modvat credit duty paid on the capital goods concerned. Consequently, the order of the Tribunal cannot be faulted. The question of law is therefore, answered in the negative and the appeal stands dismissed. No costs. Consequently, connected C.M.P. No. 10540 of 2005 is closed. The rati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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