TMI Blog2017 (12) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 - Dated:- 17-10-2017 - Mr. Anil Choudhary, Member (Judicial) Shri G.R. Singh, AR - for the appellant Shri Rahul Tangri - for the respondent ORDER 1. The issue in this appeal is regarding allowability of Cenvat credit taken on vehicles/truck chassis falling under chapter 87 of CETA 1985 during the period 2009 10 to 2012 13. 2. As per show cause notice, dated 24, June 2014, respondent have taken Cenvat credit on vehicles/ body of Tippers/chassis etc., which are used in the activity of mining, wherein the mined ore is lifted to the surface factory premises of the respondent for consumption in manufacture of dutiable outputs. The appellant is manufacturer of excisable goods falling under Chapter 72. During the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inition of capital goods, but undoubtedly they are mentioned chapter 84, and goods falling under chapter 84 qualify as capital goods. Further clause (III) to Rule 2(a) refers to components spares and acessaries of goods of chapter 82, 84, 85 and 90. Accordingly, pray s to hold that the Cenvat credit was admissible on dumpers/ tippers, as are part of the material handling system for moving the mined ore from the mine to the surface. Reliance was also placed by the Ld. Commissioner (Appeals) in assessee's own case in Order in Appeal No. BHO EXCUS-002-APP-88-16-17. 3. Being aggrieved the Revenue is in appeal on the ground that though the Trippers/dumpers may be used for handling raw material, but going by the definition of capital good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered by definition of capital goods under Rule 2b of CCR 2002, which is equivalent to Rule 2(A) of CCR 2004. It was categorically held that the tippers are nothing but acessaries to conveyor system. As conveyor system falls under chapter 85, the dumpers and tippers used for moving the material are squarely covered by the definition of capital goods. 5. Having considered rival contentions I find that in the facts of the present case, the dumpers/tippers/vehicles in question have been used by way of material handling system for moving the mined ore from the base of the mine to the stockyard at surface which is located within the mine area. Accordingly, I hold that the dumpers and tippers in the case of the present respondent are entitled t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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