TMI Blog2016 (8) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... , mean the captive mine of the manufacturer from where the ores are sourced. The material handling equipments are for moving the raw material which are integrally connected with the manufacture of the final product. The Board vide Circular dated 2.12.1996 clarified that all parts, components, accessories which are to be used with capital goods and classifiable under any Chapter heading are eligible for Modvat Credit. It is to be noted that the application of scope of capital goods are not different from the erstwhile Modvat Rules in the present Cenvat Credit Rules, 2004. The decision in the case of MALABAR CEMENTS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, COCHIN [2001 (12) TMI 737 - CEGAT, BANGALORE] where the Tribunal allowed the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the tyres used for such dumpers also are not eligible for cenvat credit. It is Revenue s contention that the dumpers classifiable under Chapter 87 of Central Excise Tariff Act, 1985 and the tyres classifiable under Chapter 40 are not eligible for cenvat credit. It was submitted that when the product in question is not at all covered by the definition of capital goods the question of allowing credit does not arise. It was further contended that decision of the Tribunal in India Cement - 2005 (182) ELT 398 relying on Hon ble Supreme Court s decision in Rajasthan State Chemical Works - 1991 (55) ELT 444 (SC) is not applicable to the present case as the said decision did not examine the meaning of capital goods in terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cess required in the in the manufacture of final products. It has been noted that in Malabar Cements Ltd. - 2002 (149) ELT 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, 2004]. In Tata Steels Ltd. - 2012 (282) ELT 469 (Tri-Kolkata), the Tribunal 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) ELT A 94 (SC) 5. Considering the above analysis and discussion and following the ratio of Hon ble Supreme Court (supra), we find no merits in the present appeal filed by Revenue. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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