https://www.taxtmi.com/caselaws?id=267744 The Tribunal allowed the appeal in favor of the appellant, a cement manufacturer, regarding the denial of Cenvat Credit on a locomotive. The Tribunal found that the locomotive did not qualify as capital goods under the Cenvat Credit Rules due to its tariff classification and lack of association with specified machinery chapters. However, it was considered an input as it was crucial for transporting raw materials and finished goods within the factory, supporting the manufacturing process's continuity. The Tribunal emphasized the nexus between the locomotive's use and the manufacturing process, ultimately ruling in favor of the appellant. en-us Fri, 05 Jun 2015 00:00:00 +0530 Fri, 13 Nov 2015 15:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267744 The Tribunal allowed the appeal in favor of the appellant, a cement manufacturer, regarding the denial of Cenvat Credit on a locomotive. The Tribunal found that the locomotive did not qualify as capital goods under the Cenvat Credit Rules due to its tariff classification and lack of association with specified machinery chapters. However, it was considered an input as it was crucial for transporting raw materials and finished goods within the factory, supporting the manufacturing process's continuity. The Tribunal emphasized the nexus between the locomotive's use and the manufacturing process, ultimately ruling in favor of the appellant. Case-Laws Central Excise Fri, 05 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267744