https://www.taxtmi.com/caselaws?id=332866 Dumpers and their parts used to transport limestone from the mining area to the crusher within an integrated cement manufacturing process were treated as eligible for Cenvat credit. Applying the user test and prior rulings on transport and material-handling equipment, the article states that such goods function as accessories connected with capital goods used in manufacture, rather than being excluded as neither inputs nor capital goods. The earlier restrictive view was not accepted, and the disallowance of credit was set aside. en-us Wed, 31 Aug 2016 00:00:00 +0530 Tue, 04 Apr 2017 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332866 Dumpers and their parts used to transport limestone from the mining area to the crusher within an integrated cement manufacturing process were treated as eligible for Cenvat credit. Applying the user test and prior rulings on transport and material-handling equipment, the article states that such goods function as accessories connected with capital goods used in manufacture, rather than being excluded as neither inputs nor capital goods. The earlier restrictive view was not accepted, and the disallowance of credit was set aside. Case-Laws Central Excise Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332866