2013 (5) TMI 167

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion of the final products - Held that:- The R & D building is whether within the factory premises or not, and the same can be confirmed by the original adjudicating authority. There is no law point involved. The matter is remanded to the Original Adjudicating Authority to verify whether the R & D building is situated within the registered factory premises or not. In case it is situated within the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on which Cenvat Credit availed has not been used in the factory of manufacturer of the final products. Hence do not fall within the definition of factory. On the other hand, the Commissioner (A) while allowing the appeal in para 6.5 has given as follows : 6.5. On perusal of the above provisions, it is observed that the Rule 2(a)(A) of the Cenvat Credit rules, 2004, provides that Capital Goods .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t availed by the appellants in the R D centre located within the factory. 2. From the above findings of the Adjudicating Authority and the Appellate Authority, it is not clear whether the R D building mentioned by the Adjudicating Authority is situated within the registered factory premises or not. However, the Commissioner (A) has given a specific finding that the capital goods are used wit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X