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TMI Blog2007 (6) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... e’ entitling Cenvat credit correct and legal - Appeal No. E/1315/2006 - Final Order Nos. A/I 004 & 1005/2007-WZB/C-IV/(SMB - Dated:- 26-6-2007 - [Order] - This appeal is directed against the order-in-appeal No. PII/418/2005 dated 26-12-2005. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding availment of Modvat credit of 50% of the amount of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purchased in 2002-2003. The appellant took 50% Cenvat Credit of duty paid on the same. The balance 50% credit was taken in the subsequent financial year i.e. 2003-2004 on 1-4-2003. The department has alleged that since the machinery was not installed when the balance credit was raised on 1-4- 2003, it is inadmissible. It is concluded that since the machinery was not Installed it was not in use by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be produced. The law has nowhere defined the word "use" hence I have resorted to the meaning of the word "use" as is generally understood. I therefore, observe that since the machinery was in the process of installation during the relevant period it was in use, and so credit cannot be denied. In this connection I rely on the case law of M/s. Mukund Ltd. v. CCE, Mumbai - 2003 (165) E.L.T. 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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