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TMI Blog2015 (11) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... ty paid on inputs and capital goods used in or in relation to manufacture of the said final product. The dispute involved in the present case is with regard to denial of cenvat credit on locomotive taken by the appellant in the month of November, 2010. The reason for denial of the Cenvat benefit is that the said disputed item does not qualify either as inputs or capital goods for the purpose of taking cenvat credit. 3. The Ld. Advocate, Sh. B. L. Narsimhan, appearing for the appellant submits that the locomotive is used to transportation of raw materials and finished goods within the factory of production. According to him, without continuous and timely supply of raw material to the plant, the manufacture of cement would not be commerciall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decisions cited by the Ld. Advocate for the appellant, the Ld. Jt. CDR submits that the said decision in the case of Jayaswal Neco Ltd.(supra) will have no application to the facts of the present case because the period involved in the said decided case is prior to year 2000, when the Cenvat Credit Rules were not in vogue and the definition of capital goods contained in the erstwhile Central Excise Rules was very broad and extensive to take within its ambit almost all the goods used by the manufacturer. To justify his above stand, the Ld. Jt. CDR cited the decision in the case of Hindustan Zinc Ltd. vs Commissioner of Cus. & C. Ex Jaipur, reported in 2009 (235) ELT 289 (Tri. Del). 5. Heard the Ld. Counsel for both the sides and perused the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the factory and that without continuous supply of raw material in the manufacturing process, the manufacture of cement would not be commercially viable. Further, the disputed goods are also used for movement finished goods upto the destination point for sale. Thus, the activities carried out in the factory of the appellant with the help of locomotive, has a nexus with the manufacturing process, and as such, as per the clear and unambiguous definition of input, the locomotive cannot be denied the cenvat benefit. The case of the appellant gets support from the decision of larger bench of this Tribunal in the case of Banco Products (India) Ltd, wherein it has been held that Plastic crates used for transporting/ storing of goods in the factory ..... X X X X Extracts X X X X X X X X Extracts X X X X
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