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M/s Hindustan Zinc Limited Versus CCE, Udaipur

2017 (12) TMI 1025 - CESTAT NEW DELHI

CENVAT credit - tyres used in RBO (material handling equipment) for mining operations - Department was of the view that the tyres for material handling equipment falling under Central Excise Tariff 4011 99 00 are outside the ambit of the definition of capital goods under Rule 2(a) of the CCR - Held that: - The cenvat credit for such dumpers / dippers were allowed since these are used in the mining activity for movement of ore and other things in the captive mines - these vehicles are not meant t .....

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e appellant Sh. M. R. Sharma, AR for the respondent ORDER Per: V. Padmanabhan The appeal is filed against the order-in-appeal No.09(AK)/CE/JPR/2017 dated 31.01.2017 passed by the Commissioner (Appeals) Central Excise, Jaipur. The period of dispute is March to September, 2012. 2. The appellant is engaged in manufacture of zinc & lead concentrates falling under Chapter 26 of the First Schedule to the Central Excise Tariff Act, 1985. Non-ferrous metal ores are mined and crushed in appellant s c .....

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cenvat credit. The present dispute relates to availment of cenvat credit on tyres used in RBO (material handling equipment) for mining operations during the period in dispute. 3. The department was of the view that the tyres for material handling equipment falling under Central Excise Tariff 4011 99 00 are outside the ambit of the definition of capital goods under Rule 2(a) of the Cenvat Credit Rules. The lower authorities accordingly disallowed the cenvat credit amounting to ₹ 45,78,325/- .....

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mitted that cenvat credit should be allowed. He, further relied on the following case laws: 1. Aditya Cement Ltd. Vs. CCE, Jaipur-II -2017 (346) ELT 300 (Tri.Del.) 2. Northern Coalfields Ltd. Vs. CCE,Bhopal-2017-TIOL02766-CESTAT-DEL 3. Northern Coalfields Ltd. Vs. CCE,Bhopal-2017 (5) GSTL-2017 (Tri.Del.) 6. Ld. AR for the Revenue justified the impugned order. He submitted that motor vehicles falling under Chapter 87 are not allowable as capital goods and as such parts of such capital goods will .....

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