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2017 (12) TMI 1306 - AT - Central ExciseCENVAT credit - locomotive - denial on the ground that locomotive is not falling under the definition of capital goods - Held that: - Since locomotive in this case is considered as an input for the purpose of availment of Cenvat benefit, the Department cannot deny such benefit on the ground that locomotive is not defined as capital goods under the cenvat statue - Since the Department has not disputed the duty paid character of the subject goods i.e. locomotive and its receipt and utilization within the factory premises of the appellant, Cenvat credit cannot be denied on the procedural ground that taking of such credit under capital goods is not proper and justified - appeal allowed - decided in favor of appellant.
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