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<h1>Truck not considered capital goods for Cenvat credit claim</h1> The Appellate Tribunal CESTAT NEW DELHI dismissed the appeal regarding the claim of Cenvat credit for a truck, ruling that a truck does not qualify as ... Availment of Cenvat Credit - Credit in respect of truck - Held that:- There is no justification placed to show that manufacturer was dependent on truck and use of truck was integral to the manufacture and also relevant - Decided against assessee. The Appellate Tribunal CESTAT NEW DELHI dismissed the appeal regarding the claim of Cenvat credit for a truck. The tribunal stated that a truck does not fall under the definition of capital goods and failed to prove its importance in the manufacturing process. Therefore, the appeal was rejected.
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