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2017 (12) TMI 1025 - AT - Central ExciseCENVAT credit - tyres used in RBO (material handling equipment) for mining operations - Department was of the view that the tyres for material handling equipment falling under Central Excise Tariff 4011 99 00 are outside the ambit of the definition of capital goods under Rule 2(a) of the CCR - Held that: - The cenvat credit for such dumpers / dippers were allowed since these are used in the mining activity for movement of ore and other things in the captive mines - these vehicles are not meant to be used for movement of materials in the mines. Such goods cannot be covered under capital goods since they are in the nature of motor vehicle other than dumper and dipper - tyres of such vehicle can also not be allowed for availing cenvat credit. Appeal dismissed - decided against appellant.
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