https://www.taxtmi.com/caselaws?id=340633 The Tribunal found that the appellant was entitled to cenvat credit on Capital Goods installed between 2001 to 2009, despite the inability to produce relevant documents during an audit. The relocation of machinery to an additional premises was confirmed, establishing the availability of capital goods for manufacturing. The discrepancy in the location of capital goods was resolved, with the Tribunal accepting that all machinery was available for use. The Adjudicating Authority was directed to re-quantify the demand, and the appeal was allowed, emphasizing the importance of proper documentation and timely intimation of premises changes. en-us Wed, 22 Feb 2017 00:00:00 +0530 Fri, 25 Aug 2017 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340633 The Tribunal found that the appellant was entitled to cenvat credit on Capital Goods installed between 2001 to 2009, despite the inability to produce relevant documents during an audit. The relocation of machinery to an additional premises was confirmed, establishing the availability of capital goods for manufacturing. The discrepancy in the location of capital goods was resolved, with the Tribunal accepting that all machinery was available for use. The Adjudicating Authority was directed to re-quantify the demand, and the appeal was allowed, emphasizing the importance of proper documentation and timely intimation of premises changes. Case-Laws Central Excise Wed, 22 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340633