Cenvat Credit on Capital Goods Allowed for Installations Outside Factory Premises u/s 2(e) of Central Excise Act.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Cenvat Credit on capital goods - the definition of factory as contained in Section 2(e) of CEA, 1944 does not anywhere use the word 'registered premises'. Registration of the premises is only a procedure for application of the Act in practice. - credit allowed on capital goods installed outside the factory premises, in the neighboring unit - AT....