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CENVAT Credit Denied: Compressor at Gas Well 30km Away Not Part of Factory Premises Under Definition.
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....CENVAT Credit - scope of 'Factory' - capital goods - Whether the compressor used at the gas well to pump gas into tankers which is about 30 K.M. away from the manufacturer can also be considered as a part of the factory premises of the appellant? - Held No - Credit not allowed.....