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2010 (7) TMI 339 - CESTAT, NEW DELHI
Cenvat credit – capital goods/input – construction of bio-gas plant adjacent to the factory premises - DR submits that the bio-gas plant was not part of the approved plan of the factory - Considering the nature of use the goods cannot be held as capital goods eligible for Cenvat credit - However demand is not sustainable on the issue of period of limitation.