https://www.taxtmi.com/caselaws?id=120188 Cenvat credit was admissible on duty-paid components and parts supplied by a contractor, because they were invoiced to the assessee, used to assemble and install capital goods, and ultimately brought into the assessee's factory premises for the sugar plant. The tribunal applied the Cenvat Credit Rules to hold that contractor-led erection and commissioning did not by itself defeat credit where the statutory scheme permitted credit on components used for installation of capital goods. Earlier decisions on similar facts were followed, and the demand, penalty and interest were set aside. en-us Mon, 30 Oct 2006 00:00:00 +0530 Thu, 15 Feb 2024 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120188 Cenvat credit was admissible on duty-paid components and parts supplied by a contractor, because they were invoiced to the assessee, used to assemble and install capital goods, and ultimately brought into the assessee's factory premises for the sugar plant. The tribunal applied the Cenvat Credit Rules to hold that contractor-led erection and commissioning did not by itself defeat credit where the statutory scheme permitted credit on components used for installation of capital goods. Earlier decisions on similar facts were followed, and the demand, penalty and interest were set aside. Case-Laws Central Excise Mon, 30 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120188