https://www.taxtmi.com/caselaws?id=356788 The Tribunal upheld the Commissioner's decision in favor of the respondents, dismissing the Revenue's appeal. It was found that tractors used for transporting raw materials were integral to the manufacturing process and qualified as capital goods under the exemption notification for 100% EOUs. The Tribunal emphasized interpreting the term "capital goods" in common parlance rather than solely relying on the Cenvat Credit Rules, supporting the respondents' position and denying the recovery of duty on the tractors procured under the notification. en-us Fri, 15 Dec 2017 00:00:00 +0530 Tue, 13 Mar 2018 07:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356788 The Tribunal upheld the Commissioner's decision in favor of the respondents, dismissing the Revenue's appeal. It was found that tractors used for transporting raw materials were integral to the manufacturing process and qualified as capital goods under the exemption notification for 100% EOUs. The Tribunal emphasized interpreting the term "capital goods" in common parlance rather than solely relying on the Cenvat Credit Rules, supporting the respondents' position and denying the recovery of duty on the tractors procured under the notification. Case-Laws Central Excise Fri, 15 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356788