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2009 (6) TMI 312 - AT - Central ExciseThe credit has been denied to the appellant on the item 'Belt-Yule Cord Conveyor Belting Cord' installed and used in the conveyor belt machinery. Credit has been denied on the ground that the capital goods have not been used in the factory premises of the appellant. - We find that the conveyor belt is used for moving raw material from jetty to storage point and in this case, it has been submitted by the learned advocate that it is a captive jetty and it has been integrated within the factory - , the appellants are eligible for the credit.
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