2014 (9) TMI 680

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.... Shri R.K. Mishra, DR, for the Respondent. ORDER The precise question in this appeal is whether weigh bridge (not disputed to be capital goods) purchased and came to the factory of the appellant and used outside the factory for weighing sugar cane shall entitle the appellant to the capital goods credit. Both sides are in agreement that there is no dispute about ownership of weigh bridge and....

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.... activity. Therefore, that gives rise to the question as to whether weigh, bridge is capital goods (not disputed by the department) moving from place to place shall entitle the appellant to the capital goods credit. It can irresistibly be concluded that the capital goods came to the factory of the appellant but moved during crushing season for use outside the factory (for weighment of sugar cane) ....