EOU Denied Cenvat Credit for Tractors Not Installed Onsite; "Capital Goods" Defined by Common Understanding Under CCR 2004.

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....100% EOU - Cenvat Credit - denial on the ground that tractors are not capital goods as defined under CCR 2004 since not installed within the factory premises - when the notification does not provide the definition of capital goods, the same has to be construed as used in common parlance. - AT....