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TMI Blog2015 (11) TMI 1689X X X X Extracts X X X X X X X X Extracts X X X X ..... g place in the definition of capital goods for the purpose of availment of Cenvat credit. Since by nature of use of the disputed goods, the same is to be considered as fixtures and the same is categorized as capital goods in the definition clause, in my opinion, denial of Cenvat credit is not proper and justified - It is an admitted fact on record that the mines where the disputed goods have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame is grouted/fitted against the rocks mining area, which prevents the wall of the mining area from collapsing. The appellant availed Cenvat credit on rock bolt by treating the same as capital goods. The Cenvat credit taken on the disputed goods was denied by the authorities below on the ground that the said goods are not confirming to the definition of either capital goods or inputs. The further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d goods in the factory of manufacture of final product, the submissions of the ld. Advocate are that the same were used in the captive mines for procurement of raw material, which were subsequently used in or in relation to manufacture of final products in the factory. To support her view that capital goods installed in the captive mines should be eligible for Cenvat benefit, the ld. Advocate reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ature of use of the disputed goods, the same is to be considered as fixtures and the same is categorized as capital goods in the definition clause, in my opinion, denial of Cenvat credit is not proper and justified. With regard to use of the disputed goods in the mining area, which is away from the factory of manufacture of final product, I find that the said issue has been squarely covered by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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