https://www.taxtmi.com/caselaws?id=265708 Cenvat credit was examined for JO Trucks and concrete sleepers under Rule 2(k) of the Cenvat Credit Rules, 2004. JO Trucks used inside the factory for internal movement of goods were treated as material handling equipment rather than motor vehicles, so they fell outside the exclusion for motor vehicles in the definition of input. Concrete sleepers used to lay railway lines within the factory for movement of goods between plant facilities were also found sufficiently connected with manufacture and production and not covered by the exclusion clause. Credit on both items was therefore treated as admissible. en-us Wed, 22 Jul 2015 00:00:00 +0530 Thu, 09 Feb 2017 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265708 Cenvat credit was examined for JO Trucks and concrete sleepers under Rule 2(k) of the Cenvat Credit Rules, 2004. JO Trucks used inside the factory for internal movement of goods were treated as material handling equipment rather than motor vehicles, so they fell outside the exclusion for motor vehicles in the definition of input. Concrete sleepers used to lay railway lines within the factory for movement of goods between plant facilities were also found sufficiently connected with manufacture and production and not covered by the exclusion clause. Credit on both items was therefore treated as admissible. Case-Laws Central Excise Wed, 22 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265708