Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (10) TMI 27 - CESTAT NEW DELHI

2016 (10) TMI 27 - CESTAT NEW DELHI - TMI - 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 of Vikram Cement vs. CCE, Indore [2006 (2) TMI 1 - Supreme 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 handl .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ORDER The appeal is against order dated 16/7/2007 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 appeal is regarding the eligibility of the appellant for Cenvat credit availed on dumpers. Proceedings were initiated against the appellant for recovery of Cenvat credit of ₹ 66,09,600/- availed on 3 du .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

terial handling without which cement manufacture 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 further argued that the reason given by the Original Authority that the lime stone can be handled by other means and such dumpers cannot be considered as accessory to crushers is not correct. 3. The learned .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version