2018 (7) TMI 421

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....e 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 India Ltd. vs. CCE, Delhi-III - 2016 (344) ELT ....

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....nd 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 goods are listed in Sl. Nos. (i) to (vii) under Rule 2(a)(A). There is no dispute that the goods fall within one or other cate....

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....t 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 to the definition of capital goods under the erstwhile Rule 57Q of the Modvat Rules in the case of USV Limited (supra), wherein it was hel....