100% EOU - Cenvat Credit - denial on the ground that tractors are not capital goods as defined under CCR...

100% EOU - Cenvat Credit - denial on the ground that tractors are not capital goods as defined under CCR 2004 since not installed within the factory premises - when the notification does not provide the definition of capital goods, the same has to be construed as used in common parlance. - AT .....

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