2013 (5) TMI 167

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....respect of certain capital goods used for R&D purpose is admissible or not. In the adjudication order on page 37 of the appeal, following has been observed by the Adjudicating Authority. In instant case Pilot Plant (R & D) is installed in the separate building having no connectivity with factory of the Manufacturer of the final product. No final product is processed for manufacture at R & D plant....

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....cisable goods. Therefore, to avail the Cenvat Credit in terms of the definition under rule 2(a)(A) of the Cenvat Credit Rules, 2004, the only requirement is that such specified capital goods should be used in the factory of the manufacturer in the production of the final products. Therefore, in respect of eligibility of Capital goods credit availed by the appellants, there is no sustainable ground....