Truck not considered capital goods for Cenvat credit claim

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 capital goods essential to the manufacturing process. The appeal was rejected based on the failure to establish the truck's significance in the manufacturing operations.

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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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