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    July 31, 2026   Case Laws Income Tax
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      Central Excise

      No doubt, the railway yard was definitely used for handling coal...

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

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      Central ExciseMarch 8, 2017Case LawsAT
      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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