https://www.taxtmi.com/caselaws?id=333629 The appellant, engaged in manufacturing health products, sought credit on bulk milk coolers and DG sets installed at milk collection centers away from the factory. Despite initial denial by lower authorities, the judge ruled in favor of the appellant. Citing legal precedents and emphasizing the concept of an integrated unit for availing credit on capital goods, the judge allowed the credit. The decision was based on the installation of the goods in premises leased by the appellant and used for manufacturing final products, setting aside the denial of credit and granting the appeals with consequential relief. en-us Tue, 09 Aug 2016 00:00:00 +0530 Sat, 19 Aug 2017 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333629 The appellant, engaged in manufacturing health products, sought credit on bulk milk coolers and DG sets installed at milk collection centers away from the factory. Despite initial denial by lower authorities, the judge ruled in favor of the appellant. Citing legal precedents and emphasizing the concept of an integrated unit for availing credit on capital goods, the judge allowed the credit. The decision was based on the installation of the goods in premises leased by the appellant and used for manufacturing final products, setting aside the denial of credit and granting the appeals with consequential relief. Case-Laws Central Excise Tue, 09 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333629