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    <title>CENVAT Credit Denied: Compressor at Gas Well 30km Away Not Part of Factory Premises Under Definition.</title>
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    <description>CENVAT Credit - scope of &#039;Factory&#039; - capital goods - Whether the compressor used at the gas well to pump gas into tankers which is about 30 K.M. away from the manufacturer can also be considered as a part of the factory premises of the appellant? - Held No - Credit not allowed.</description>
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      <description>CENVAT Credit - scope of &#039;Factory&#039; - capital goods - Whether the compressor used at the gas well to pump gas into tankers which is about 30 K.M. away from the manufacturer can also be considered as a part of the factory premises of the appellant? - Held No - Credit not allowed.</description>
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