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The CESTAT held that dumpers and tippers used by the respondent for providing mining services qualify as 'inputs' u/r 2(k) of the CENVAT Credit Rules, 2004, allowing eligibility for CENVAT credit. Despite being classifiable under Chapter 87, they do not fall under the exclusion for 'motor vehicles' based on the Supreme Court's interpretation in Belani Ores Ltd. vs. State of Orissa. Following the binding precedent in Boving Fouress Ltd. vs. Commissioner of Central Excise, Chennai, the Revenue's appeal was dismissed.
The CESTAT held that dumpers and tippers used by the respondent for providing mining services qualify as 'inputs' u/r 2(k) of the CENVAT Credit Rules, 2004, allowing eligibility for CENVAT credit. Despite being classifiable under Chapter 87, they do not fall under the exclusion for 'motor vehicles' based on the Supreme Court's interpretation in Belani Ores Ltd. vs. State of Orissa. Following the binding precedent in Boving Fouress Ltd. vs. Commissioner of Central Excise, Chennai, the Revenue's appeal was dismissed.
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