CENVAT Credit on capital goods valid even if fly ash handling plant is 60 km from factory. Distance irrelevant.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CENVAT Credit - capital goods - Only because the flay ash handling plant is situated 60 kms. away from the factory premises of the Appellant, it cannot be a ground to deny the Cenvat Credit Cenvat credit on capital goods used in the Fly Ash Handling Plant.....