TMI Blog2015 (10) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... re not considered as motor vehicle as per the Section 2 (28) of the Motor Vehicles Act, 1988, since the same are used only in a factory or in any other enclosed premises. With regard to concrete sleepers used for laying railway lines within the factory premises, I am of the considered opinion that the said item is not falling under the exclusion clause of the definition of input and as such by nature of its use and its participation in the manufacture/ production of the excisable goods, the same should be considered as input for the purpose of taking cenvat credit. - process of handling/lifting/pumping/transportation of raw materials also a process in or in relation to manufacture, if integrally connected with further operations leading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidered as input because the same are used in or in relation to manufacture of the final product within the factory and in absence of use of those disputed goods, even if the manufacture of final products are conceivable, but the same will not be commercially viable. Thus, according to the ld. Consultant, the disputed goods should qualify as input for the purpose of taking Cenvat credit by the appellant. 3. Per contra, Shri Devender Singh, the ld. JCDR appearing for the respondent submits that JO truck is categorised as 'motor vehicle' and as per the exclusion clause contained in Rule 2(k) of the Cenvat Credit Rules, 2004, Cenvat credit on the said item is not available to the appellant. With regard to concrete sleepers, the sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order, are not eligible for cenvat credit. 6. The term input has been defined in Rule 2 (k) of the cenvat credit rules, 2004. As per the said definition, all goods used in the factory by the manufacturer of the final product are considered as 'inputs' for the purpose of availing the Cenvat benefit. The said definition keeps outside its purview certain goods, on which cenvat credit is not available to the manufacturer. The excluded items are light diesel oil, High Speed Diesel Oil or motor spirit (commonly known as petrol), construction material, capital goods, motor vehicles, goods used outside the factory and for personal use of the employees. The definition of input also excludes the goods which have no relationship whatsoev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be considered as input for the purpose of taking cenvat credit. In this context, I rely on the judgment of Hon'ble Supreme Court delivered in the case of Collector of Central Excise - Vs. - Rajasthan State Chemical Works, reported in 1991 (55) ELT 444 (S.C.) , wherein it has been held that process of handling/lifting/pumping/transportation of raw materials also a process in or in relation to manufacture, if integrally connected with further operations leading to manufacture of goods. 8. The decision of Tribunal in the case of India Cements Ltd. (supra) cited by the ld. JCDR is not applicable to the facts of the present case, inasmuch as, cenvat credit taken on concrete sleepers have been denied to the appellant on the ground that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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