Revenue's Argument on Machinery Size Unsupported; CENVAT Credit on Capital Goods Allowed Due to Proven Transfers.

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....CENVAT Credit - Capital Goods - The contention of the Revenue that they are huge machines and cannot be removed from one premises to other premises is not born out by any evidence whereas the appellant has produced the delivery challan for transfer of the machineries from the main premises to the job-worker premises and it is returned to the main factory. - credit allowed.....