TMI Blog2016 (7) TMI 1137X X X X Extracts X X X X X X X X Extracts X X X X ..... obile factory is alien to the Central Excise Act, 1944 and no Modvat credit will be available to these items. Following the same ratio, find that there is no merit in the appeal filed by the appellant and the same is accordingly dismissed. - Excise Appeal No. 3920 of 2005 (SM) - Final Order No. 51804/2016 - Dated:- 18-5-2016 - Shri B. Ravichandran, Member (Technical) For the Appellant : Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is with the engine etc. under the category of capital goods. The appellants claimed that the special delivery truck is essentially a mobile plant/factory without which production/ delivery of their finished goods cannot take place. As such they claimed that credit is eligible on all these items as capital goods within the meaning of Explanation to Rule 57Q (1) (a). Proceedings were initiated to d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion reported in 1998 (102) E.L.T. 640 (Tribunal) held that the concept of mobile factory is alien to the Central Excise Act, 1944 and no Modvat credit will be available to these items. Following the same ratio, I find that there is no merit in the appeal filed by the appellant and the same is accordingly dismissed. (Order pronounced in the open court on 18/05/2016.) - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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