https://www.taxtmi.com/caselaws?id=251079 CENVAT credit could not be denied merely because the capital goods invoices were endorsed in the lessor's name where the goods were actually received, installed and used by the lessee in its factory under a lease arrangement. Since the factual receipt and use of the capital goods for manufacture of dutiable final products were undisputed, the endorsement on the invoices did not defeat the credit entitlement. The denial of credit on that basis was therefore unsustainable, and the lessee remained entitled to CENVAT credit. en-us Thu, 06 Feb 2014 00:00:00 +0530 Thu, 06 Aug 2015 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251079 CENVAT credit could not be denied merely because the capital goods invoices were endorsed in the lessor's name where the goods were actually received, installed and used by the lessee in its factory under a lease arrangement. Since the factual receipt and use of the capital goods for manufacture of dutiable final products were undisputed, the endorsement on the invoices did not defeat the credit entitlement. The denial of credit on that basis was therefore unsustainable, and the lessee remained entitled to CENVAT credit. Case-Laws Central Excise Thu, 06 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251079