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M/s Shree Cement Limited Versus CCE, Jaipur-II

2016 (10) TMI 27 - CESTAT NEW DELHI

Cenvat credit - dumpers - used in the factory as a material handling equipment for transportation of basic raw material (lime stone) to the crusher hopper for crushing - Held that:- by following the decisions of the Hon'ble Supreme Court in the case .....

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re 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 - Final Order No. 53339/2016 - Dated:- 2-9-2016 - Sh .....

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7/2007 of Commissioner of Central Excise, Jaipur - II. The appellants are engaged in the manufacture of cement and clinker liable to Central Excise duty. They were also availing Cenvat credit on inputs and capital goods. The dispute in the present ap .....

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ools. 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 ap .....

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ture cannot happen. As such it is the appellant s case that dumpers which are used for filling lime stone for crushing are integrally connected to the manufacturing process and can be considered as an accessory to the crushers related operations. He .....

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ed that dumpers clearly do not fall under the category of capital goods: in terms of Rule 2 (a) of Cenvat Credit Rules, 2004. As such, there is no basis for claiming credit on such items. 4. We have heard both the sides and examined appeal records. W .....

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orted in 2010 (257) E.L.T. 321 (S.C.), the Hon ble Supreme Court 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 cred .....

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It has been noted that in Malabar Cements Ltd. vs. CCE, Cochin reported in 2002 (149) E.L.T. 751 (Tri. - Bang.), the Tribunal allowed the Cenvat credit on dumpers as capital goods under erstwhile Rule 57Q [similar to Rule 2 (a) of Cenvat Credit Rules .....

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