https://www.taxtmi.com/caselaws?id=173828 Cenvat credit on capital goods cannot be denied merely because the goods were installed in another unit of the same assessee rather than in the registered main premises, where both units are within the same jurisdiction and the goods are used for manufacture of the same final products. The Tribunal applied the principle that intra-group movement of capital goods between the assessee's own units does not, by itself, defeat credit eligibility when the goods contribute to the manufacturing process. On that basis, the denial of Cenvat credit was found unjustified and the assessee was entitled to the credit. en-us Fri, 26 Mar 2010 00:00:00 +0530 Wed, 23 Sep 2015 12:45:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173828 Cenvat credit on capital goods cannot be denied merely because the goods were installed in another unit of the same assessee rather than in the registered main premises, where both units are within the same jurisdiction and the goods are used for manufacture of the same final products. The Tribunal applied the principle that intra-group movement of capital goods between the assessee's own units does not, by itself, defeat credit eligibility when the goods contribute to the manufacturing process. On that basis, the denial of Cenvat credit was found unjustified and the assessee was entitled to the credit. Case-Laws Central Excise Fri, 26 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173828