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2015 (10) TMI 1261 - CESTAT NEW DELHI

2015 (10) TMI 1261 - CESTAT NEW DELHI - TMI - Denial of credit on dumpers and its parts - denial on the ground that these are neither inputs nor capital goods - held that:- dumpers and excavators are used in mines for, or in connection with, mining of limestone, one of the raw materials required for manufacture of cement. Mines in which capital goods were used being integrally connected with the cement factory, these capital goods should also be considered to have been used for processes integra .....

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concerned cement factory - denial of credit on the excise duty paid on dumpers and parts thereof is unjustified. - Decided in favour of assessee. - Appeal No. E/55758-55759/2013-Ex-SM - Final Order No.52754-52755/2015 - Dated:- 4-9-2015 - Smt.Sulekha Beevi C.S., Member (Judicial) For the Petitioner: Ms.Sukriti Das, Advocate For the Respondent: Shri B.B.Sharma DR ORDER Per: Sulekha Beevi C.S. The issue involved in these appeals is denial of credit on dumpers and its parts on the ground that these .....

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facturing activity and therefore would be covered by the definition of input, whereas credit on the excise duty paid on dumpers was denied by the department on the ground that the dumpers and their parts are not used in or in relation to the manufacture of final products. The disputed period is November 2010 to July 2011 (in appeal No.E/55758/2013) and July, 2010 to October, 2010 (in appeal No.E/55759/2013). 3. According to appellants, dumpers are used for transportation of limestone from the mi .....

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