2018 (3) TMI 1882

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....PPELLANT(S) Sri S. Mukhopadhyay, Supdt. (A.R.) - FOR THE RESPONDENT(S) ORDER The dispute in the Order-in-Appeal No.102/GHY/CE (A)/GHY/2014 dated-25/11/2014 passed by the Commissioner of Customs, Central Excise & Service Tax (Appeals), Guwahati in which the demand of refund alleged to have been erroneously taken amounting to Rs. 15,95,332/- during the year 2007-2008 and 2008-2009 and disal....

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....me once the capital goods are installed and that in their case the capital goods were installed subsequently upon which credit was availed claiming that the entire facts and circumstances were known to the jurisdictional authorities. Reliance I placed by them on the decision of the Hon'ble Supreme Court in Commissioner of Customs, Central Excise & Service Tax, Indore Vs. Zyg Pharma Pvt. Ltd. repor....

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....3 of CENVAT credit Rules, 2004 which authorises the availment of credit specified and received in the factory. Accordingly, we hold that the eligibility for CENVAT Credit arises in 2007-2008 and these being capital goods, credit should have been availed in 2007-2008 and 2008-2009. Consequently, the refund amount of Rs. Rs. 15,95,332/- claimed during these two years was in excess of their entitleme....