2014 (3) TMI 455

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....ellant. Shri Sanjay Jain, DR, for the Respondent. ORDER Issue raised by learned counsel is whether Cenvat credit is available on rail used in the factory and has been utilized further for movement of goods within the factory as capital goods. In this regard we have examined the definition of capital goods which reads as under : "Capital goods" means :- (A)   the following ....

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....p;   motor vehicles other than those falling under Tariff Headings 8702, 8703, 8704, 8711 and their chassis [but including dumpers and tippers], used - (1)       in the factory of the manufacturer of the final products, but does not include any equipment or appliance used in an office; or [(1A)   outside the factory of the manufacturer of ....