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2017 (12) TMI 497 - CESTAT NEW DELHICENVAT credit - vehicles/truck chassis falling under chapter 87 of CETA 1985 - Held that: - the dumpers/tippers/vehicles in question have been used by way of material handling system for moving the mined ore from the base of the mine to the stockyard at surface which is located within the mine area - the dumpers and tippers in the case of the present respondent are entitled to Cenvat credit being used as part of the material handling system - such mined ore is used by the appellant in their factory for production of dutiable outputs - credit allowed - appeal dismissed - decided against Revenue.
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