https://www.taxtmi.com/highlights?id=14215 CENVAT credit on Capital Goods taken on lease - Prima facie the availment of capital goods Cenvat credit in the case by the appellant was not correct, as the words “financing company“ in Rule 4(3) of Cenvat Credit Rules cannot be read “as any person“. - AT en-us Sat, 31 Aug 2013 11:17:43 +0530 Sat, 31 Aug 2013 11:17:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14215 CENVAT credit on Capital Goods taken on lease - Prima facie the availment of capital goods Cenvat credit in the case by the appellant was not correct, as the words “financing company“ in Rule 4(3) of Cenvat Credit Rules cannot be read “as any person“. - AT Highlights Central Excise Sat, 31 Aug 2013 11:17:43 +0530 https://www.taxtmi.com/highlights?id=14215