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TMI Blog2016 (9) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... e. This order of the Tribunal was challenged by Revenue in Hon'ble High Court of Punjab & Haryana who remanded the matter to this Tribunal vide their order dated 29.02.2016. The present order is being passed complying with the directions of the Hon'ble High Court of Punjab and Haryana vide their order dated 29.02.2016. In the above order the Hon'ble High Court ordered this Tribunal to decide the matter afresh and to pass a reasoned speaking order after affording an opportunity of hearing to the parties in accordance with law. The direction of the Hon'ble High Court is an under: "7. A show cause notice dated 20-3-2013 (Annexure A-1) was issued to the assessee for recovery of Rs. 9,97,38,882/- along with interest and penalty for wrongl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order dated 15-1-2015 (Annexure A-3) does not qualify being a reasoned speaking order as enunciated by the Apex Court in M/s. Kranti Associates Pvt. Ltd.'s case (supra), accordingly, the appeal is allowed and the order dated 15-1-2015 (Annexure A-3) passed by the Tribunal is set aside. The matter is remitted to the Tribunal to decide the same afresh and for passing a well reasoned speaking order after affording an opportunity of hearing to the parties in accordance with law". 2. Opportunity of hearing was given to the appellant who was represented by Sh. B.L. Narasimhan, ltd. Counsel for the appellant. Sh. G. M. Sharma, ld. DR represented the Revenue. 3. The appellant is engaged in the manufacture and clearance of motor vehicles and par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble High Court who remitted the matter to this Tribunal to decide the same afresh and to pass a reasoned, speaking order. 4. In the appellant's challenge of the impugned order, they have argued that the cenvat credit claimed by them on capital goods used in R&D is well covered by the definition of capital goods as it existed during the disputed period. Their claim is that as long as the capital good are used in the factory of manufacture of the final products they will be eligible for the cenvat credit. They have further submitted that the in house R&D facility is located within the factory premises at Gurgaon and hence the cenvat credit cannot be denied. They placed reliance on several case laws including the case of USV Limited vs. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the final products, but does not include any equipment or appliance used in an office; or (2) For providing output service;" 7. The various goods covered under capital goods are listed in SI. Nos. (i) to (vii) under Rule 2(a)(A). There is no dispute that the goods fall within one or other categories specified in (i) to (vii). The condition precedent for allowing credit for the above goods as capital goods is that these goods should be used in the factory of the manufacturer of the final product. There is an exclusion however to any equipment or appliance used in office. 8. In is on record that the assessee's R&D facility is located within the factory premises registered with the Central Excise Department, housed in buildings which ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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