https://www.taxtmi.com/caselaws?id=200842 The Tribunal ruled in favor of the appellant, finding that the duty demand on capital goods removed to Unit-IV was unwarranted as the goods were lawfully utilized for manufacturing purposes. The Tribunal emphasized that the installation of capital goods in the factory was not mandatory, as long as they were used for manufacturing. Additionally, the appellant was entitled to Cenvat credit for the capital goods used in Unit-IV, as they complied with statutory requirements. The appeal was allowed, affirming the lawful utilization of capital goods and granting Cenvat credit to the appellant. en-us Fri, 21 Oct 2016 00:00:00 +0530 Fri, 27 Apr 2018 08:42:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200842 The Tribunal ruled in favor of the appellant, finding that the duty demand on capital goods removed to Unit-IV was unwarranted as the goods were lawfully utilized for manufacturing purposes. The Tribunal emphasized that the installation of capital goods in the factory was not mandatory, as long as they were used for manufacturing. Additionally, the appellant was entitled to Cenvat credit for the capital goods used in Unit-IV, as they complied with statutory requirements. The appeal was allowed, affirming the lawful utilization of capital goods and granting Cenvat credit to the appellant. Case-Laws Central Excise Fri, 21 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200842