Cenvat credit for capital goods requires installation for claim; Appeal overturned, order-in-original reinstated.

The Appellate Tribunal CESTAT, Kolkata held that Cenvat credit for capital goods can only be claimed if the goods are installed. As the capital goods in question were not installed and were written off, the appeal was allowed, overturning the lower appellate Authority's decision and reinstating the order-in-original.

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The Appellate Tribunal CESTAT, Kolkata ruled that Cenvat credit for capital goods can only be taken if the goods are installed. Since the capital goods in this case were not installed and were written off, the appeal was allowed, setting aside the lower appellate Authority's order and restoring the order-in-original. (2008 (11) TMI 189 - CESTAT, Kolkata)

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