https://www.taxtmi.com/caselaws?id=354585 CENVAT credit was admissible on a diesel locomotive used within the factory to move raw materials and finished goods because the equipment was integrally connected with the manufacturing process. Although it did not qualify as capital goods on tariff classification, its use in relation to manufacture brought it within the wider concept of inputs for credit purposes. The earlier Tribunal view on diesel locomotives and similar internal transportation equipment was followed, and the disallowance was found unsustainable. en-us Thu, 21 Dec 2017 00:00:00 +0530 Sat, 24 Feb 2018 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354585 CENVAT credit was admissible on a diesel locomotive used within the factory to move raw materials and finished goods because the equipment was integrally connected with the manufacturing process. Although it did not qualify as capital goods on tariff classification, its use in relation to manufacture brought it within the wider concept of inputs for credit purposes. The earlier Tribunal view on diesel locomotives and similar internal transportation equipment was followed, and the disallowance was found unsustainable. Case-Laws Central Excise Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354585