2017 (12) TMI 1306

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....enial of Cenvat Credit of Central Excise duty paid on locomotive is the subject matter of present dispute. The authorities below have denied the Cenvat benefit, holding that locomotive is not falling under the definition of capital goods, defined under the Cenvat Credit Rules, 2004. 2. The Ld. Advocate appearing for the appellant submits that this Tribunal in the case of Mangalam Cement Ltd., vid....

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....envat Credit of Central Excise duty paid on inputs or capital goods for utilization of such credit in payment of Central Excise duty on the goods removed from the factory. Since locomotive in this case is considered as an input for the purpose of availment of Cenvat benefit, the Department cannot deny such benefit on the ground that locomotive is not defined as capital goods under the cenvat statu....