2015 (10) TMI 1261

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..... i C.S. The issue involved in these appeals is denial of credit on dumpers and its parts on the ground that these are neither inputs nor capital goods. 2. The appellants are engaged in the manufacture of cement and clinkers. The limestone is mined in appellants mines and crushed in the mining area. The crushed limestone is used in the manufacture of cement. Appellant uses The dumpers in the minin .....

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..... hin the mining area is not disputed. Credit has been denied by the department stating that there are motor vehicles classifiable under chapter 87 and chapter 40 of CETA, 1985 and are not covered under the definition of input. 4. The issue is no longer res integra and stands settled by the CESTAT in the case of CCE vs. India Cements Ltd.-2009 (238) ELT 193 (Tri.-Chennai). It was observed therein t .....

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