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TMI Blog2018 (5) TMI 1559X X X X Extracts X X X X X X X X Extracts X X X X ..... ued during the period from 2009 to 2015 - Held that: - A plain reading of the definition of capital goods reveals that the goods should be used in the factory premises whereas in the present case, the motor vehicles are used by the appellant for delivering the finished goods to their customers, hence, cannot be said to be eligible to the credit of excise duty paid on such vehicles - the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit of duty paid on 'Dry ice Vehicle' falling under Chapter 8716/8701 of CETA, 1985 availed in July/August 2015 on invoices issued during the period from 2009 to 2015. 4. In their written submission, the appellant has submitted that the vehicles are capital goods, inasmuch as, the Dry ice Vehicle and Transport Tanks mounted on the vehicle are used for delivering goods to the customers. This v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id vehicles are used in transporting the goods outside the factory premises, hence, cannot be considered as capital goods being not used in the factory premises, the authorities below have rightly rejected the credit. 6. I find force in the contention of the Ld. AR for the Revenue, The definition of capital goods prescribed under Rule 2 (a) of CCR, 2004 reads as under:- (a) "capital goods&q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment or appliance used in an office; or [(A) outside the factory of the manufacturer of the final products for generation of electricity for captive use within the factory; or] (2) for providing output service; [(B) motor vehicle designed for transportation of goods including their chassis registered in the name of the service provider, when used for- (i) providing an output service of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ished goods to their customers, hence, cannot be said to be eligible to the credit of excise duty paid on such vehicles. As observed by the Ld. Commissioner (Appeals), these vehicles are also not used in providing output service. Besides, the appellant has not rebutted the findings of the authorities below that on the disputed capital goods, they had availed the benefit of depreciation under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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