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2010 (11) TMI 160 - AT - Central ExciseCenvat credit - Inputs - Demand - The applicant is a manufacturer of sponge iron. They have used Ashok Leyland truck for movement of materials within the factory of production - Taken credit of duty paid on the said trucks as capital goods - Show cause notice was issued alleging taking of credit as capital goods was not justified - Held that: the decision in the case of Banco Products (India) Ltd. relating to Plastic crates, prima facie, cannot be extended to a truck which is used for moment of goods within the factory - The claim that the truck used in such a situation should be treated as inputs is also, prima facie, not acceptable - Hence, the applicant is directed to deposit the entire amount of duty within four weeks.
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