https://www.taxtmi.com/caselaws?id=51892 For central excise purposes, a jetty owned, maintained and used exclusively by the assessee for moving raw material to the factory was treated as part of the factory premises under section 2(e), because factory includes land and structures integral to the manufacturing process and not merely the registered building area. The absence of formal departmental approval did not alter that position. On that basis, the parts of the unloading or moving arm installed on the jetty were regarded as eligible capital goods for credit under the relevant rules, since they formed part of the manufacture-linked handling arrangement. The appeal was allowed and the credit claim was held admissible. en-us Thu, 22 May 2003 00:00:00 +0530 Wed, 29 Sep 2010 10:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51892 For central excise purposes, a jetty owned, maintained and used exclusively by the assessee for moving raw material to the factory was treated as part of the factory premises under section 2(e), because factory includes land and structures integral to the manufacturing process and not merely the registered building area. The absence of formal departmental approval did not alter that position. On that basis, the parts of the unloading or moving arm installed on the jetty were regarded as eligible capital goods for credit under the relevant rules, since they formed part of the manufacture-linked handling arrangement. The appeal was allowed and the credit claim was held admissible. Case-Laws Central Excise Thu, 22 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51892