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TMI Blog2009 (8) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... le is classifiable under Heading 76.10 of the Tariff and is not specified goods under the definition of ‘capital goods’. Accordingly, credit is allowed only in respect of the cables used within the factory being components of the specified goods. Held that- the credit had been disallowed on the ground that the cable was used outside the factory but the appellant relied on the various cases in whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entitled for credit in respect of the cables used within the factory and for deemed credit in respect of the cables used outside the factory for supply of power for the office building. 3. Contention of the Appellant is that the cable is used to draw electricity from the main grid to the factory, which is further used within the factory. Therefore, the Appellant is entitled for the credit. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r appliance used in the office. Contention is that the cable is used outside the factory and is also used for supply of electricity to the office premises and other areas where no production is being carried on. Revenue relied on the definition of 'factory' as provided under the Central Excise Act, to submit that 'factory' means any premises, including the precincts thereof, wherein or in any part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al goods. The credit is being denied on the ground that the cable was used outside the factory and the matter was remanded to the Adjudicating Authority to re-quantify the amount of credit. The Appellant relied on the decisions of the Tribunal, as noted above. In the case of Jaypee Bela Plant (supra), credit was allowed in respect of the pipeline used for drawing water from reservoir situated 5-6 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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