2013 (11) TMI 1142

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..... ications filed by the M/s. Aditya Cement seeking waiver of pre-deposit and the stay of recovery of duty and penalty confirmed by lower authority. 2. The issue in brief is that appellant's have taken credit of duty paid on Dumpers and their parts which are used in the factory in the manufacture of final products. The case of Revenue is that Dumpers are neither inputs nor capital goods and therefor .....

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..... uthority to the appellants. 5. After hearing both the sides I find that in the present case Cenvat credit has been denied in respect of Excise duty paid on Dumpers and their parts on the ground then Dumpers are neither inputs nor capital goods. I find that in exactly similar circumstances the Tribunal in case of Jindal Steel and Power Ltd. has granted the complete waiver in respect of JO trucks u .....

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