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C.C.E., Bhopal Versus Hindustan Copper Ltd.

2016 (8) TMI 1127 - CESTAT NEW DELHI

Denial of CENVAT credit on capital goods - tyres and dumpers - “capital goods” in terms of Rule 2(a) of Cenvat Credit Rules, 2004 - whether denial of cenvat credit on the ground that tyres and dumpers are not capital goods justified? - Held that: - the decision in the case of MADRAS CEMENTS LTD. Versus COMMISSIONER OF C. EX., CHENNAI [2010 (7) TMI 179 - SUPREME COURT] relied upon where it was held that capital goods used in captive mines are eligible for Cenvat Credit. - The respondent manu .....

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er 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 cenvat credit on dumpers as capital goods under erstwhile Rule 57Q [similar to Rule 2(a) of Cenvat Credit Rules, 2004 .....

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ondents are engaged in the manufacture of copper concentrate liable to central excise duty. They have availed cenvat credit on tyres and dumpers. Proceedings were initiated against them to recover such credit on the ground that these goods do not fall under the category of capital goods in terms of Rule 2(a) of Cenvat Credit Rules, 2004. The original authority after due process dropped the demand issued to the respondent. Revenue is aggrieved and is in appeal. 3. We have heard the ld. A.R. for R .....

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e 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 .....

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