TMI Blog2017 (12) TMI 1306X X X X Extracts X X X X X X X X Extracts X X X X ..... otive is not defined as capital goods under the cenvat statue - Since the Department has not disputed the duty paid character of the subject goods i.e. locomotive and its receipt and utilization within the factory premises of the appellant, Cenvat credit cannot be denied on the procedural ground that taking of such credit under capital goods is not proper and justified - appeal allowed - decided i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me should be considered as input. 3. On the other hand, the Ld. DR appearing for the Revenue submits that locomotive is not the capital goods as per the definition provided in the cenvat statute. Thus, he submits that since locomotive falling under Chapter 86 is not specified as Capital Goods , the benefit of Cenvat Credit should not be available to the appellant. 4. Heard both sides and pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit taken on both input and capital goods are permitted to be utilized for payment of Central Excise duty on the finished products manufactured and cleared from the factory. I also find that the Larger Bench of this Tribunal in the case of CCE, Meerut I V/s Modi Rubber Ltd. 2000 (199) ELT 197 (Tri.-LB) . has extended the Modvat benefit holding that even if the lubricant are declared as capita ..... X X X X Extracts X X X X X X X X Extracts X X X X
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