The Mumbai bench of Customs, Excise, and Service Tax Appellate Tribunal presided by Mr. Sanjiv Srivastava, Member (Technical), and Mr. Ajay Sharma, Member (Judicial) has held that Cenvat credit availed on capital goods is allowable when capital goods are removed, either used or not. The appellant, M/s. Crompton Greaves Ltd. is a registered manufacturer of…
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