2015 (2) TMI 523

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....ants have filed this application for waiver 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 r....

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....India Holdings Ltd. - 2001 (130) ELT 193 (b) 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 submi....

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.... used rails, dust separation system, tyre cleaning system etc. 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. Th....