2015 (2) TMI 523

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....ver of predeposit of CENVAT credit of Rs. 14,27,334/- availed on the capital goods and RS.22,26,305/- availed on the input service along with interest and penalty. 2. The brief facts are that the applicants have availed CENVAT credit on ineligible capital goods utilized in the railway yard and input services used in the construction of rest rooms in the railway yards which is situated outside the....

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....Aditya Cements Vs. Union of India - 2008 (221) ELT 362 (c) CCE Vs. Bellary Steel and Alloys Ltd. - 2009 (226) ELT 280 (d) L'Oreal India Pvt. Ltd. Vs. CCE 2011-TIOL-95-CESTAT 4. On the other hand, the learned AR for Revenue submits that the capital goods are used in the railway yard which is situated outside the factory premises. He submits that the railway yard is not exclusively used by th....

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.... in the railway yard. The applicants have also availed input service credit on the construction service for the construction of railway rest room at railway yard. 6. I find that all the capital goods are installed and used in the railway yard for handling and transportation of coal from the railway yard to the captive power plant. The Hon'ble High Court of Rajasthan in the case of Aditya Ceme....