https://www.taxtmi.com/caselaws?id=183216 Modvat credit on capital goods was admissible where a chlorine evaporation plant was installed at another premises but was connected by pipelines, used in the manufacture of epichlorohydrin, and treated as part of the integrated manufacturing set-up. The plant's location had already been disclosed in the declaration, so the allegation of suppression failed and denial of credit on that ground was not sustained. The principle applied was that capital goods need not be physically located within the factory premises if they are used in the manufacture of the final product and their use is properly disclosed. en-us Mon, 18 Aug 2003 00:00:00 +0530 Wed, 01 Jun 2016 17:51:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183216 Modvat credit on capital goods was admissible where a chlorine evaporation plant was installed at another premises but was connected by pipelines, used in the manufacture of epichlorohydrin, and treated as part of the integrated manufacturing set-up. The plant's location had already been disclosed in the declaration, so the allegation of suppression failed and denial of credit on that ground was not sustained. The principle applied was that capital goods need not be physically located within the factory premises if they are used in the manufacture of the final product and their use is properly disclosed. Case-Laws Central Excise Mon, 18 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183216