https://www.taxtmi.com/caselaws?id=354714 The court allowed the appeal by Revenue and dismissed M/s Fluid Line's appeal in a case concerning CENVAT credit on capital goods. The judgment emphasized that only registered premises could be considered a factory for availing such credit, requiring duty reversal for goods moved to unregistered premises. The decision highlighted the importance of complying with registration requirements under the Central Excise Act and Rules for CENVAT credit eligibility. en-us Wed, 31 Jan 2018 00:00:00 +0530 Sat, 24 Feb 2018 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354714 The court allowed the appeal by Revenue and dismissed M/s Fluid Line's appeal in a case concerning CENVAT credit on capital goods. The judgment emphasized that only registered premises could be considered a factory for availing such credit, requiring duty reversal for goods moved to unregistered premises. The decision highlighted the importance of complying with registration requirements under the Central Excise Act and Rules for CENVAT credit eligibility. Case-Laws Central Excise Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354714