https://www.taxtmi.com/caselaws?id=266789 Cenvat credit on capital goods may remain admissible where the goods are installed in adjacent unregistered premises if those premises are part of the assessee's integrated manufacturing arrangement and the goods are used for job work connected with the final product cleared from the main unit. The Tribunal applied the "used in the factory" principle broadly, holding that physical location outside the registered premises does not defeat credit when the capital goods are deployed in the manufacturing process and are not diverted to extraneous use. On those facts, credit was allowed and the Revenue's challenge failed. en-us Mon, 17 Aug 2015 00:00:00 +0530 Sat, 24 Oct 2015 07:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266789 Cenvat credit on capital goods may remain admissible where the goods are installed in adjacent unregistered premises if those premises are part of the assessee's integrated manufacturing arrangement and the goods are used for job work connected with the final product cleared from the main unit. The Tribunal applied the "used in the factory" principle broadly, holding that physical location outside the registered premises does not defeat credit when the capital goods are deployed in the manufacturing process and are not diverted to extraneous use. On those facts, credit was allowed and the Revenue's challenge failed. Case-Laws Central Excise Mon, 17 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266789