Rails for stacker & reclaimer deemed capital goods under Cenvat Credit Rules

The Appellate Tribunal CESTAT Bangalore upheld the decision that rails used for moving stacker and reclaimer in a factory are capital goods under Rule 2(a)(A) of the Cenvat Credit Rules, 2004. The appeal by the department was dismissed as the findings of the authorities were not challenged.

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The Appellate Tribunal CESTAT Bangalore upheld the decision that rails used for moving stacker and reclaimer in a factory are capital goods under Rule 2(a)(A) of the Cenvat Credit Rules, 2004. The rails were considered essential for the machines used in manufacturing cement. The appeal by the department was dismissed as the findings of the authorities were not challenged.

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