Appellant must prove cash vans are registered in their name to claim CENVAT Credit u/r 2(l)'s exclusion clause.

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....CENVAT Credit - capital goods - motor vehicle - cash vans - it has to necessarily prove that the same are registered in its name and that the same were registered in its name during the length of the period of dispute involved. Otherwise, the appellant would not satisfy that the same is capital goods and hence, will be covered under the exclusion clause to Rule 2 (l) ibid.....