https://www.taxtmi.com/caselaws?id=373008 Cenvat credit on capital goods used in interconnected premises was treated as admissible where the goods were employed for manufacture of dutiable final products, remained under the assessee's ownership, and were not alienated. The text states that credit could not be denied merely because the goods were installed in leased premises or because common registration was pending, since the appellant had sought regularisation and later corrected the records after separate registration. The governing principle applied is that Cenvat credit serves to prevent duty cascading and should not be refused on a purely procedural ground when substantive use in manufacture is established. en-us Wed, 02 Jan 2019 00:00:00 +0530 Sat, 05 Jan 2019 06:55:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373008 Cenvat credit on capital goods used in interconnected premises was treated as admissible where the goods were employed for manufacture of dutiable final products, remained under the assessee's ownership, and were not alienated. The text states that credit could not be denied merely because the goods were installed in leased premises or because common registration was pending, since the appellant had sought regularisation and later corrected the records after separate registration. The governing principle applied is that Cenvat credit serves to prevent duty cascading and should not be refused on a purely procedural ground when substantive use in manufacture is established. Case-Laws Central Excise Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373008