2012 (7) TMI 840

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..... question which arises for consideration in this appeal of the department is whether the rails which were used by the respondent for moving stacker and reclaimer in their factory during the material period could be treated as capital goods falling under Rule 2(a)(A) of the Cenvat Credit Rules, 2004. The original authority found that rails were essential for the movement of the two machines viz. st .....

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