2011 (1) TMI 793

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the Tribunal in Toyota Kirloskar Motor Ltd. Vs CCE Bangalore [2002 -TMI - 51405 - CEGAT, SOUTH ZONAL BENCH, BANGALORE] wherein CENVAT credit was held to be admissible on research and development equipment eventhough it was not used for manufacturing or processing of goods in relation to the final product - Decided in favour of assessee. - E/211/2010 - Final Order No. 21/2011 - Dated:- 7-1-201 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pital goods# means the following goods namely :- i) all goods falling under Chapter 82, Chapter 84, Chapter 85. ii) iii) iv) v) vi) vii) 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 services. There is no dispute that the goods fall under Chapter 84 85. Ther .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X