2018 (5) TMI 1559

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.... present for the appellant. The appellant has filed written submission in support of their appeal. Heard the Ld. AR for the Revenue 2. This is an appeal filed against OIA No. VAD-EXCUS-003-APP-521/2016-17 dated 23 01.2017 passed by Commissioner (Appeals) Central Excise, Customs and Service Tax-Vadodara-I. 3. The short issue involved in the present appeal is: whether the appellant are eligible t....

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....of law, Also, they have submitted that the demand is barred by limitation. 5. The Ld. AR for the Revenue submits that the appellant had availed Cenvat credit in 2015, against the invoices issued in the year of 2009, hence, not admissible to credit. Also, the appellant had availed depreciation on the said vehicles simultaneously under Section 32 of the Income Tax Act, 1961. Further, he has submitt....

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....(iv) moulds and dies, jigs and fixtures; (v) refractories and refractory materials; (vi) tubes and pipes and fittings thereof; (vii) storage tank; (viii) motor vehicles other than those falling under tariff headings 8702, 8703, 8704, 8711 and their chassis [but including dumpers and tippers] used (1) in the factory of the manufacturer of the final products, but does not include any e....

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.... renting of such motor vehicle; or (iii) imparting motor driving skills;] [(D) components, spares and accessories of motor vehicles which are capital goods for the assessee;] 7. A plain reading of the aforesaid definition of capital goods reveals that the goods should be used in the factory premises whereas in the present case, the motor vehicles are used by the appellant for delivering the....