TMI Blog2016 (10) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... eme court] and in Madras Cements Ltd. vs. CCE, Chennai [2010 (7) TMI 179 - SUPREME COURT] wherein it was held that capital goods used as material handling equipments for moving the raw material are integrally connected to the manufacture of final products and, as such are eligible for credit, the impugned order is set aside. - Decided in favour of appellant - Excise Appeal No. 2688 of 2007 - Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accessories and tools. The Original Authority vide the impugned order held that the appellants are not eligible for the credit as the dumpers are not capital goods or inputs. 2. The learned Counsel for the appellant submitted that the dumpers are being used by the appellant in the factory as a material handling equipment for transportation of basic raw material (lime stone) to the crusher hop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on such items. 4. We have heard both the sides and examined appeal records. We find that the appellant have placed reliance on various decisions of the Tribunal, High Courts and Supreme Court. We note that in Vikram Cement vs. CCE, Indore reported in 2006 (197) E.L.T. 145 (S.C.) and in Madras Cements Ltd. vs. CCE, Chennai reported in 2010 (257) E.L.T. 321 (S.C.) , the Hon ble Supreme Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal allowed credit on coke transfer cars used within the factory for movement of goods. The decision of Tribunal in Malabar Cements Ltd. (supra) has been upheld by Hon ble Supreme Court reported in 2003 (153) E.L.T. A94 (S.C.). 5. The above ratio was followed in a recent decision by the Tribunal in CCE, Bhopal vs. Hindustan Copper Ltd . vide final order No. 53238 of 2016 dated 29/08/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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