https://www.taxtmi.com/caselaws?id=785811 Cenvat credit on capital goods handed to a contractor for erection and commissioning is allowable where the purchaser retained ownership and ultimately used the installed goods in manufacture. The goods at issue qualified as capital goods under the CCR definition and remained appellant property despite being consigned to the contractor for installation; consequently credit availed was upheld. A prior departmental denial premised on the contractor's presumed entitlement to credit was rejected on similar facts, and penalties tied to the credit claim were set aside. Extended limitation for suppression or fraud was neither treated as determinative of entitlement nor applied to sustain denial. en-us Wed, 21 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785811 Cenvat credit on capital goods handed to a contractor for erection and commissioning is allowable where the purchaser retained ownership and ultimately used the installed goods in manufacture. The goods at issue qualified as capital goods under the CCR definition and remained appellant property despite being consigned to the contractor for installation; consequently credit availed was upheld. A prior departmental denial premised on the contractor's presumed entitlement to credit was rejected on similar facts, and penalties tied to the credit claim were set aside. Extended limitation for suppression or fraud was neither treated as determinative of entitlement nor applied to sustain denial. Case-Laws Central Excise Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785811