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2017 (8) TMI 353 - AT - Central ExciseCENVAT credit - appellants are drawing water from various dams in the vicinity of factory and pipelines have been laid from the tanks to the mines - denial of credit on the ground that the pipes were not used in the factory of the appellant - Held that: - definition of Capital Goods u/r 2(a) of CCR, 2004 clearly includes the pipes and fittings thereof used in the factory of the manufacturer - It is fairly well settled that captive mines attached to the factory can be considered as a part of the factory premises. Since the pipe line is necessary for manufacturing process, such pipes will have to be considered as having been used in the factory premises - appeal allowed - decided in favor of appellant.
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