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2018 (8) TMI 408 - AT - Central ExciseCENVAT Credit denied in respect of cables and capacitator - denial on the ground that the same are installed outside the factory premises and as such cannot be treated as capital goods - Held that:- In the case of Parry Engineering & Electronics P. Ltd. vs. CCE & ST, Ahmedabad [2016 (1) TMI 546 - CESTAT AHMEDABAD], Larger Bench of the Tribunal has held that the Windmills installed outside the factory premises, at far of places, are cenvatable capital goods. The cables laid down by the assessee as also the other capital goods laid down en-route the grid and the factory premises for the purpose of transmission of electricity have to be held as cenvatable - Inasmuch as the assessee’s appeal stands allowed nothing survives in the Revenue’s appeal which is only in the context of interest and penalty - appeal dismissed - decided against Revenue.
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