Railway yard outside factory is not "capital goods" u/r 2 (1A) of Cenvat Credit Rules 2004; no Cenvat credit.

No doubt, the railway yard was definitely used for handling coal which is essential to the manufacturing process, nonetheless as, the same is outside the factory premises, it cannot come within the ambit of eligible "capital goods" for the purpose of Rule 2 (1A) of Cenvat Credit Rules, 2004. - AT .....

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