CENVAT Credit Denied for Dry Ice Vehicles Used Outside Factory; Not Classified as Capital Goods Under Regulations.

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....CENVAT credit - ‘Dry ice Vehicle’ - capital goods - 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 finished goods to their customers, hence, cannot be said to be eligible to the credit of excise duty paid on such vehicles - AT....