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2016 (9) TMI 1127 - CESTAT NEW DELHI
Cenvat credit - dumpers and parts thereof - dumpers used for carrying raw materials like limestone etc. from the mining area to the site of the crusher - Held that:- dumpers are material handling equipments used for transportation of limestone from mining area to the crusher which is further used for the manufacture of cement; therefore, the dumpers are to be treated as used in or in relation to the manufacture of final products and thus, qualifies as an “input”. Therefore, in view of the various decisions of higher judicial fora and the case laws , the subject goods -dumpers and parts thereof are held to be entitled to cenvat credit. - Decided in favour of appellant with consequential relief