TMI Blog2016 (7) TMI 1069X X X X Extracts X X X X X X X X Extracts X X X X ..... i V. Padmanabhan, Member (Technical) Ms. Surabhi Sinha, Advocate for the appellant Dr. S.K. Sheoran, Authorized Representative (DR) for the Respondent ORDER Per. V. Padmanabhan This appeal is directed against the order of the Commissioner (Appeals), Raipur dated 16/12/2015. The dispute pertains to availment 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Credit Rules, 2004. 4. The definition of capital goods under Rule 2 (a) reads as follows :- (a) capital 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,used (1) in the factory of the manufacturer of the final products, but does not include any equipm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods. In the case of Banco Products (India) Ltd. vs. CCE, Vadodara I (supra) the Tribunal has even allowed the credit for plastic crates which are also used for a similar material handling purpose within the factory. The case of Hindustan Zinc Ltd. vs. CCE, Jaipur reported in 2013 (289) E.L.T. 377 (Tri. Del.) cited by the learned DR deals with entirely different matter and pertains to inputs and, hence, not applicable to the facts of the present case. 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 different view for dumpers. Accordingly, the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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