https://www.taxtmi.com/caselaws?id=125661 Dumpers used to transport limestone from the mines to the crushing area were examined for Cenvat credit eligibility as inputs, but the Tribunal's prima facie view was that they were not integrally connected with the manufacturing process in the manner required for input treatment. The assessee's reliance on exemption and sales tax authorities was distinguished, and its own treatment of the dumpers as capital goods with depreciation claimed was noted against its case. On the question of pre-deposit, the absence of financial hardship weighed against a complete waiver, so only partial relief by way of reduced pre-deposit was granted. en-us Fri, 17 Oct 2008 00:00:00 +0530 Sat, 27 Oct 2012 13:27:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125661 Dumpers used to transport limestone from the mines to the crushing area were examined for Cenvat credit eligibility as inputs, but the Tribunal's prima facie view was that they were not integrally connected with the manufacturing process in the manner required for input treatment. The assessee's reliance on exemption and sales tax authorities was distinguished, and its own treatment of the dumpers as capital goods with depreciation claimed was noted against its case. On the question of pre-deposit, the absence of financial hardship weighed against a complete waiver, so only partial relief by way of reduced pre-deposit was granted. Case-Laws Central Excise Fri, 17 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125661