https://www.taxtmi.com/caselaws?id=363113 Cenvat credit was admissible on capital goods installed within the registered factory and used in the research and development section, because Rule 2(a) of the Cenvat Credit Rules, 2004 permits credit on specified capital goods used in the factory of manufacture and excludes only office equipment or appliances. The goods were located inside the factory premises and used for testing and development, so the denial of credit was not sustainable. The demand for reversal was therefore unsustainable. en-us Tue, 03 Jul 2018 00:00:00 +0530 Mon, 09 Jul 2018 08:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363113 Cenvat credit was admissible on capital goods installed within the registered factory and used in the research and development section, because Rule 2(a) of the Cenvat Credit Rules, 2004 permits credit on specified capital goods used in the factory of manufacture and excludes only office equipment or appliances. The goods were located inside the factory premises and used for testing and development, so the denial of credit was not sustainable. The demand for reversal was therefore unsustainable. Case-Laws Central Excise Tue, 03 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363113