Denial of cenvat credit for non-production of User Test Certificate not justified: Madras HC

Commissioner of CGST & Central Excise Vs Kothari Sugars and Chemicals Ltd. (Madras High Court) Madras High Court held that denial of cenvat credit on capital goods due to non-production of User Test Certificate not justifiable since revenue has never doubted over the utility or usage of the capital goods. Thus, writ appeal of revenue dismissed. Facts- The respondent Kothari Sugars and Chemicals , is a manufacturer of sugar and molasses falling under Chapter sub-heading 1701-1190, 1703-1000 of the Central Excise Tariff Act 1985. The respondent has availed CENVAT Credit for the capital goods...