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2018 (7) TMI 421
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....was & Sh. Sumit Wadhwa, Adv For the Respondent : Sh. Tarun Kumar, A. R ORDER Per : Ashok Jindal The appellant is in appeal against the impugned order, wherein the Cenvat Credit availed on capital goods installed in the factory of the appellant and used in the R&D section was denied. 2. Heard the parties. 3. The same issue came up before this Tribunal in the case of Maruti Suzuki ....
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....jigs and fixtures; (v) refractories and refractory materials; (vi) tubes and pipes and fittings thereof; and (vii) storage tank, used - (1) In the factory of the manufacturer of the final products, but does not include any equipment or appliance used in an office; or (2) For providing output service;" 7. The various goods covered under capital ....
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.... activities as long as it is situated within the factory premises registered with the Central Excise Department. The definition as it stands now does not make it mandatory that the capital goods should be used in or in relation to the manufacture of final products as was the case in some earlier periods. 9. We find that the Tribunal had occasion to consider a similar issue with reference ....
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....find that the issue is settled in favour of the appellant. 10. In line with the above discussions, we find that the demand for reversal of Cenvat credit is not sustainable inasmuch as it is allowable under the definition of capital goods under the Cenvat Credit Rules. Accordingly, we set aside the impugned orders and allow the appeals." 4. As the issue has already been settled by this ....