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 qualify for Cenvat credit. Their role in moving raw material to the crusher establishes an integral connection with production. Applying the user test, such equipment is treated as an accessory connected with capital goods used in manufacture and may qualify as inputs or capital goods-related accessories. The contrary view that these items are neither inputs nor capital goods does not apply where the transport and material-handling function forms part of the manufacturing system. 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 qualify for Cenvat credit. Their role in moving raw material to the crusher establishes an integral connection with production. Applying the user test, such equipment is treated as an accessory connected with capital goods used in manufacture and may qualify as inputs or capital goods-related accessories. The contrary view that these items are neither inputs nor capital goods does not apply where the transport and material-handling function forms part of the manufacturing system. Case-Laws Central Excise Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332866