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2016 (7) TMI 1069 - CESTAT NEW DELHI

2016 (7) TMI 1069 - CESTAT NEW DELHI - TMI - Cenvat credit on purchase of dumper falling under Chapter 87, which was used for shifting, handling and internal transportation of raw material and semi-finished goods inside their factory. - Held that:- Considering the dumpers as capital goods which are used for the purpose of movement of material within the factory the purpose for which the Tribunal has allowed the Modvat/Cenvat credit for similar capital goods I find no justification to take a diff .....

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nt of Cenvat credit. The appellant is a manufacturer of Sponge Iron, Billet and TMT Bar falling under Chapter 72. They availed Cenvat credit on purchase of dumper falling under Chapter 87, which was used for shifting, handling and internal transportation of raw material and semi-finished goods inside their factory. They have claimed the Cenvat credit considering the dumpers as accessory of capital goods i.e. conveyor system falling under Chapter 85. Their claim made under Rule 2 (a) (A) (iii) of .....

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ich the Larger Bench of the Tribunal allowed the Cenvat credit on plastic crates which were used within the factory for movement of raw material, semi-finished as well as finished goods within the factory. He also relied on Tata Steel Ltd. vs. CCE, JSR reported in 2012 (282) E.L.T. 459 (Tri. Kolkata) wherein the Tribunal permitted credit for coke transfer cars which were used for transfer of coke from oven to furnace. He also placed reliance in the case of Malabar Cements Ltd. vs. CCE, Cochin re .....

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apital goods means :- The following goods, namely :- (A) (i) all goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, heading No. 68.02 and sub-heading No. 6801.10 of the First Schedule to the Excise Tariff Act ; (ii) Pollution control equipment ; (iii) components, spares and accessories of the goods specified at (i) and (ii) ; (iv) moulds and dies, jigs and fixtures ; (v) refractories and refractory materials ; (vi) tubes and pipes and fittings thereof ; and (vii) storage tank,us .....

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