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M/s. Aditya Cement Versus CCE, Jaipur-II

2015 (10) TMI 1261 - CESTAT NEW DELHI

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 .....

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t. Further in Jindal Steel & Power Ltd. Vs.CCE, Raipur, the Tribunal [2015 (10) TMI 983 - CESTAT NEW DELHI], has allowed credit on JO Trucks specially designed for transporting goods within the factory premises. The Apex Court in Vikram Cement vs. CC .....

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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 Petitio .....

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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 mining area to .....

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red 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 .....

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mining area. The use of the dumpers within 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 defini .....

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nnection 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 use .....

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