https://www.taxtmi.com/caselaws?id=330471 The Tribunal allowed the appeal, overturning the disallowance of Cenvat credit for dumpers used in factory internal transportation. Despite the exclusion of goods falling under Chapter 87 from the definition of capital goods, the Tribunal considered the functional role of the dumpers and aligned with precedents allowing credits for similar items. Emphasizing the essentiality of the dumpers in the manufacturing process, the Tribunal classified them as capital goods under Chapter 85, ultimately ruling in favor of the appellant. en-us Tue, 05 Jul 2016 00:00:00 +0530 Mon, 25 Jul 2016 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330471 The Tribunal allowed the appeal, overturning the disallowance of Cenvat credit for dumpers used in factory internal transportation. Despite the exclusion of goods falling under Chapter 87 from the definition of capital goods, the Tribunal considered the functional role of the dumpers and aligned with precedents allowing credits for similar items. Emphasizing the essentiality of the dumpers in the manufacturing process, the Tribunal classified them as capital goods under Chapter 85, ultimately ruling in favor of the appellant. Case-Laws Central Excise Tue, 05 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330471