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CENVAT Credit - capital goods - input services - capital goods installed in the Research & Development wing - Admittedly the Research and Development building is not the office of the appellant factory - As it is held, the Research and Development Building to be the part of the factory/ registered premises of the Appellant, CENVAT Credit on the input services for use in the said Research and Development building/ activities could not have been denied - AT
CENVAT Credit - capital goods - input services - capital goods installed in the Research & Development wing - Admittedly the Research and Development building is not the office of the appellant factory - As it is held, the Research and Development Building to be the part of the factory/ registered premises of the Appellant, CENVAT Credit on the input services for use in the said Research and Development building/ activities could not have been denied - AT
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