https://www.taxtmi.com/caselaws?id=360995 The appellant's claim for Cenvat credit on 'Dry ice Vehicle' was denied as the vehicles did not meet the definition of capital goods under Rule 2(a) of CCR, 2004. The Tribunal agreed with the Revenue that the vehicles, used for transporting goods outside the factory premises and depreciated under the Income Tax Act, did not qualify for Cenvat credit. The appeal was dismissed based on the finding that the vehicles did not meet the criteria for capital goods as per the relevant law. en-us Tue, 20 Feb 2018 00:00:00 +0530 Mon, 28 May 2018 06:58:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360995 The appellant's claim for Cenvat credit on 'Dry ice Vehicle' was denied as the vehicles did not meet the definition of capital goods under Rule 2(a) of CCR, 2004. The Tribunal agreed with the Revenue that the vehicles, used for transporting goods outside the factory premises and depreciated under the Income Tax Act, did not qualify for Cenvat credit. The appeal was dismissed based on the finding that the vehicles did not meet the criteria for capital goods as per the relevant law. Case-Laws Central Excise Tue, 20 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360995