https://www.taxtmi.com/caselaws?id=203876 The Tribunal ruled in favor of the appellants, allowing them to avail CENVAT credit on the UPS installed in their office premises and used in the manufacturing unit. The Tribunal emphasized that the absence of a specific provision denying credit for capital goods installed in the office but used in manufacturing meant that the denial of credit was incorrect. Citing precedent, the Tribunal affirmed that CENVAT credit on capital goods is permissible if they are utilized in the manufacturing process of finished goods, directly or indirectly. Consequently, the appellants were deemed eligible for CENVAT credit, and the appeal was allowed, overturning the impugned order. en-us Thu, 09 Sep 2010 00:00:00 +0530 Fri, 27 May 2011 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203876 The Tribunal ruled in favor of the appellants, allowing them to avail CENVAT credit on the UPS installed in their office premises and used in the manufacturing unit. The Tribunal emphasized that the absence of a specific provision denying credit for capital goods installed in the office but used in manufacturing meant that the denial of credit was incorrect. Citing precedent, the Tribunal affirmed that CENVAT credit on capital goods is permissible if they are utilized in the manufacturing process of finished goods, directly or indirectly. Consequently, the appellants were deemed eligible for CENVAT credit, and the appeal was allowed, overturning the impugned order. Case-Laws Central Excise Thu, 09 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203876