https://www.taxtmi.com/caselaws?id=154630 CENVAT credit on capital goods is available to a job-worker when the goods are received in its factory and used in the manufacture of final products. The rules do not require the recipient to be the owner of the capital goods, and they do not make installation in the principal manufacturer's premises a condition for credit. On the stated facts, the capital goods were used in the respondent's factory and there was no double availment of credit, so denial of credit was unjustified. en-us Thu, 16 Oct 2008 00:00:00 +0530 Mon, 28 Aug 2017 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154630 CENVAT credit on capital goods is available to a job-worker when the goods are received in its factory and used in the manufacture of final products. The rules do not require the recipient to be the owner of the capital goods, and they do not make installation in the principal manufacturer's premises a condition for credit. On the stated facts, the capital goods were used in the respondent's factory and there was no double availment of credit, so denial of credit was unjustified. Case-Laws Central Excise Thu, 16 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154630