2013 (12) TMI 1185 - AT - Central Excise

Availment of Cenvat Credit - Credit in respect of truck - Held that - There is no justification placed to show that manufacturer was dependent on truck and use of truck was integral to the manufacture and also relevant - Decided against assessee.

Summary

The Appellate Tribunal CESTAT NEW DELHI dismissed the appeal regarding the claim of Cenvat credit for a truck. The tribunal stated that a truck does not fall under the definition of capital goods and failed to prove its importance in the manufacturing process. Therefore, the appeal was rejected.