https://www.taxtmi.com/caselaws?id=219923 Tyres used on Low Profile Dump Trucks in captive mines were treated as eligible Cenvat inputs because captive mines formed part of the factory and the trucks were used in handling raw material as an integral part of manufacture. The Tribunal noted that the dump trucks were not capital goods under Rule 2(a), but held that the broad definition of input under Rule 2(k) covers goods used directly or indirectly in or in relation to manufacture, even if not contained in the final product. Consumables used over time may still qualify for credit. Credit was therefore held admissible, and the assessee succeeded. en-us Thu, 16 Aug 2012 00:00:00 +0530 Wed, 08 May 2013 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219923 Tyres used on Low Profile Dump Trucks in captive mines were treated as eligible Cenvat inputs because captive mines formed part of the factory and the trucks were used in handling raw material as an integral part of manufacture. The Tribunal noted that the dump trucks were not capital goods under Rule 2(a), but held that the broad definition of input under Rule 2(k) covers goods used directly or indirectly in or in relation to manufacture, even if not contained in the final product. Consumables used over time may still qualify for credit. Credit was therefore held admissible, and the assessee succeeded. Case-Laws Central Excise Thu, 16 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219923