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2015 (10) TMI 1261 - CESTAT NEW DELHIDenial of credit on dumpers and its parts - denial on the ground that these are neither inputs nor capital goods - held that:- dumpers and excavators are used in mines for, or in connection with, mining of limestone, one of the raw materials required for manufacture of cement. Mines in which capital goods were used being integrally connected with the cement factory, these capital goods should also be considered to have been used for processes integrally connected with manufacture of final product. Further in Jindal Steel & Power Ltd. Vs.CCE, Raipur, the Tribunal [2015 (10) TMI 983 - CESTAT NEW DELHI], has allowed credit on JO Trucks specially designed for transporting goods within the factory premises. The Apex Court in Vikram Cement vs. CCE-[2006 (2) TMI 1 - Supreme court] has held that Modvat/Cenvat credit is admissible on capital goods used in mines if mines are captive mines so that they constitute one integrated unit together with the concerned cement factory - denial of credit on the excise duty paid on dumpers and parts thereof is unjustified. - Decided in favour of assessee.
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