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2016 (10) TMI 27 - AT - Central ExciseCenvat credit - dumpers - used in the factory as a material handling equipment for transportation of basic raw material (lime stone) to the crusher hopper for crushing - Held that:- by following the decisions of the Hon'ble Supreme Court in the case of Vikram Cement vs. CCE, Indore [2006 (2) TMI 1 - Supreme court] and in Madras Cements Ltd. vs. CCE, Chennai [2010 (7) TMI 179 - SUPREME COURT] wherein it was held that capital goods used as material handling equipments for moving the raw material are integrally connected to the manufacture of final products and, as such are eligible for credit, the impugned order is set aside. - Decided in favour of appellant
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