https://www.taxtmi.com/caselaws?id=352882 CENVAT credit on capital goods used by job workers for erection and commissioning of plant and machinery cannot be denied merely because the manufacturer did not directly purchase or itself use the goods. The decisive requirement under Rule 2(b) of the CENVAT Credit Rules, 2002 was receipt of the goods in the factory and their qualification as capital goods; no additional statutory condition required the manufacturer to perform the fabrication or erection personally. Where the goods satisfied the definition and the notice did not dispute that character, the Revenue's objection that job workers were the real manufacturers did not defeat credit. The denial was held unsustainable and the credit admissible. en-us Wed, 29 Nov 2017 00:00:00 +0530 Thu, 04 Jan 2018 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352882 CENVAT credit on capital goods used by job workers for erection and commissioning of plant and machinery cannot be denied merely because the manufacturer did not directly purchase or itself use the goods. The decisive requirement under Rule 2(b) of the CENVAT Credit Rules, 2002 was receipt of the goods in the factory and their qualification as capital goods; no additional statutory condition required the manufacturer to perform the fabrication or erection personally. Where the goods satisfied the definition and the notice did not dispute that character, the Revenue's objection that job workers were the real manufacturers did not defeat credit. The denial was held unsustainable and the credit admissible. Case-Laws Central Excise Wed, 29 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352882