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2017 (3) TMI 356 - AT - Central ExciseCENVAT credit - Input services utilized towards construction of rest rooms and provision of amenities to railway personnel in the railway yard - denial on the ground that the yard was situate outside the factory premises and that the ultimate purpose of the same was for providing rest and relief to the employees - capital goods installed in the railway yard adjacent and attendant to the factory premises - denial on the ground that the goods were installed outside the factory premises; that railway yard separated by public roads was not the appellant's sole property; that railway yard was also used by other manufacturers in the vicinity - Held that: - No doubt, the railway yard was definitely used for handling coal which is essential to the manufacturing process, nonetheless as, the same is outside the factory premises, it cannot come within the ambit of eligible "capital goods" for the purpose of Rule 2 (1A) of Cenvat Credit Rules, 2004. The cenvat credit in respect of the railway siding and rest rooms/other fittings in the railway yard outside the factory cannot be availed since not falling within the ambit of the definition of "capital goods" - appeal dismissed - decided against appellant.
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