https://www.taxtmi.com/caselaws?id=51385 The dominant issue was whether Modvat credit on ropeways could be availed as "capital goods" when the ropeways were partly located outside the factory. Applying the functional and locational test implicit in the capital goods provisions, the Tribunal held that where the ropeway extends from within the factory to outside, the external portion constitutes an extension and integral part of the ropeway used in the factory. Relying on prior CEGAT precedent allowing credit on pipelines outside the factory as an extension of in-factory use, the Tribunal upheld eligibility of credit on the ropeways. The Revenue's appeal was allowed, with consequential relief to the assessee in accordance with law. en-us Fri, 02 Aug 2002 00:00:00 +0530 Wed, 07 Jan 2026 19:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51385 The dominant issue was whether Modvat credit on ropeways could be availed as "capital goods" when the ropeways were partly located outside the factory. Applying the functional and locational test implicit in the capital goods provisions, the Tribunal held that where the ropeway extends from within the factory to outside, the external portion constitutes an extension and integral part of the ropeway used in the factory. Relying on prior CEGAT precedent allowing credit on pipelines outside the factory as an extension of in-factory use, the Tribunal upheld eligibility of credit on the ropeways. The Revenue's appeal was allowed, with consequential relief to the assessee in accordance with law. Case-Laws Central Excise Fri, 02 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51385