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TMI Blog2017 (8) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... oods u/r 2(a) of CCR, 2004 clearly includes the pipes and fittings thereof used in the factory of the manufacturer - It is fairly well settled that captive mines attached to the factory can be considered as a part of the factory premises. Since the pipe line is necessary for manufacturing process, such pipes will have to be considered as having been used in the factory premises - appeal allowed - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e drawing water from various dams in the vicinity of factory and pipelines have been laid from the tanks to the mines. Cenvat Credit of duty paid on such pipes was availed by the appellant. Revenue was of the view that such Cenvat Credit are not allowable since the pipes were not used in the factory of the appellant. Other objection raised by the Revenue was that invoices under which the pipes wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs. 4. A perusal of Rule 2(a) of Cenvat Credit Rules, 2004 reveals the definition of capital goods as follows: (a) capital goods means :- (A) the following goods, namely :- (i) all goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, heading 6805, grinding wheels and the like, and parts thereof falling under heading 6804 of the First Schedule to the Excise Tarif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be used in mines. It is fairly well settled that captive mines attached to the factory can be considered as a part of the factory premises. Since the pipe line is necessary for manufacturing process, such pipes will have to be considered as having been used in the factory premises. In the case law cited by the appellant, we find that similar benefits stand allowed for pipes used outside the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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