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2013 (11) TMI 944 - CESTAT NEW DELHIEligibility for cenvat credit on spare parts - Whether the spare parts of the Ventra Locomotive are eligible for cenvat credit – the assessee contended that the spare parts of the Ventra locomotives have to be treated as input and would be eligible for cenvat credit - Held that:- Ventra locomotives fall under Chapter 86 of the Tariff and hence the same are not covered by definition of capital goods - spare parts of ventra locomotive cannot be considered as components of capital goods and would not be covered by definition of capital goods - Following Aditya Cement Vs. Union of India [2007 (3) TMI 190 - HIGH COURT RAJASTHAN] - As such, the component parts of the Ventra locomotives would have to be treated as inputs eligible for cenvat credit - Thus the order upholding the denial of cenvat credit in respect of the components of ventra locomotives is not sustainable set aside – Decided in favour of Assessee. Eligibility for cenvat credit – Goods Input or not - Denial of cenvat credit on cement and DA gas – Inputs to be used within the factory premises – Rule 2(g) of the cenvat credit rules, 2004 - Held that:- Following Union of India Vs. Hindustan Zinc Ltd. [2007 (8) TMI 340 - HIGH COURT OF RAJASTHAN] - The order denying the cenvat credit on DA gas is not sustainable and the same has to be set aside - DA gas was used for repair & maintenance of plant & machinery – but the order for denial of cenvat credit on cement upheld - the cement used in the mines is not eligible as inputs for the purpose of availment of Cenvat credit – Decided partly in favour of assessee.
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