https://www.taxtmi.com/caselaws?id=349633 CENVAT credit was admissible on locomotives and locomotive parts used inside the factory to move raw materials and finished goods during manufacture. The locomotives were treated as industrial material-handling equipment functionally integrated with the manufacturing process, and earlier decisions were applied to hold that such use satisfies the user test for credit eligibility as accessories to capital goods. Once the credit was found admissible, the related demand, interest and penalty could not survive, and the denial of credit and penalty were set aside in favour of the assessee. en-us Fri, 28 Jul 2017 00:00:00 +0530 Mon, 23 Oct 2017 08:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349633 CENVAT credit was admissible on locomotives and locomotive parts used inside the factory to move raw materials and finished goods during manufacture. The locomotives were treated as industrial material-handling equipment functionally integrated with the manufacturing process, and earlier decisions were applied to hold that such use satisfies the user test for credit eligibility as accessories to capital goods. Once the credit was found admissible, the related demand, interest and penalty could not survive, and the denial of credit and penalty were set aside in favour of the assessee. Case-Laws Central Excise Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349633