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2014 (3) TMI 455 - CESTAT NEW DELHIAvailment of CENVAT Credit on rail track material - waiver of predeposit - Whether Cenvat credit is available on rail used in the factory and has been utilized further for movement of goods within the factory as capital goods - Held that:- From the perusal of above definition it is very clear that rail track material does not fall within definition of capital goods. Only Chapter Headings 6804 and 6805 of Chapter 68, have been included in the definition, whereas PSC sleepers is classified under Chapter Heading 6807. Therefore, rail used by the appellant is not covered under the definition of capital goods. In view of this, assessee has failed to prove its case to be fit for waiver of pre-deposit.
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