TMI Blog2017 (1) TMI 1405X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 (9) TMI 73 - SUPREME COURT OF INDIA] observed that the processing and handling of raw materials is also in or in relation to manufacture, if integrally connected with further operation leading to manufacture of goods. The dumpers/dippers which are used within the factory will be entitled to Cenvat credit as capital goods - appeal allowed - decided in favor of appellant. - E/55467/2013-EX[DB] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Tariff Heading No. 8704 23 19of the Central Excise Tariff Act. Accordingly, demand with reference to credit amounting to ₹ 5,19,960/- was disallowed by the Original authority along with payment of interest and penalty of an equal amount. When the issue was challenged before Commissioner (Appeals), he upheld the order of the Original authority. Hence, the present appeal. 2. With the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Accordingly, he submitted that the impugned order should be upheld. 5. The appellant has used dumpers/tippers for movement of raw materials such as ingots and Billets within the factory. The movement of coal as well as other finished products from one part of the factory to other have also been handled by making use of dumpers and trucks. 6. There is no dispute on the fact that such equipme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rally connected with further operation leading to manufacture of goods. Accordingly, dumpers/dippers which are used within the factory will be entitled to Cenvat credit as capital goods. Such view also finds support in the Tribunal decisions in Commissioner of Central Excise Vs. India Cement Ltd. reported in 2005(182) ELT 398 (Tri. Bangalore). 7. In view of the above discussion, we set aside th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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