https://www.taxtmi.com/caselaws?id=267123 Cenvat credit on capital goods remained admissible where machinery was shifted from the factory to a nearby rented premises for connected manufacturing operations carried on by the assessee itself. The movement was covered by challans, the premises formed part of the assessee's own manufacturing arrangement, and there was no allegation of suppression or fraud. The use of the machine was treated as integral to manufacture of the same final products, so denial of credit was unsustainable. en-us Mon, 03 Aug 2015 00:00:00 +0530 Fri, 30 Oct 2015 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267123 Cenvat credit on capital goods remained admissible where machinery was shifted from the factory to a nearby rented premises for connected manufacturing operations carried on by the assessee itself. The movement was covered by challans, the premises formed part of the assessee's own manufacturing arrangement, and there was no allegation of suppression or fraud. The use of the machine was treated as integral to manufacture of the same final products, so denial of credit was unsustainable. Case-Laws Central Excise Mon, 03 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267123