https://www.taxtmi.com/caselaws?id=30518 Cenvat credit on parts and components used in machines installed in the factory was admissible where the duty-paying documents stood in the manufacturer's name and the goods were received and used in the factory for manufacture of final products. Rule 57-AA of the Cenvat Credit Rules, 2002 covered capital goods specified for use in the factory of the manufacturer. Denial on the ground that the machines were immovable property failed because that basis was not set out in the show cause notice and was therefore outside its scope. en-us Thu, 07 Feb 2008 00:00:00 +0530 Mon, 01 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30518 Cenvat credit on parts and components used in machines installed in the factory was admissible where the duty-paying documents stood in the manufacturer's name and the goods were received and used in the factory for manufacture of final products. Rule 57-AA of the Cenvat Credit Rules, 2002 covered capital goods specified for use in the factory of the manufacturer. Denial on the ground that the machines were immovable property failed because that basis was not set out in the show cause notice and was therefore outside its scope. Case-Laws Central Excise Thu, 07 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30518