https://www.taxtmi.com/caselaws?id=352228 Dumpers, tippers, truck chassis and similar vehicles used within a captive mine to move mined ore from the mine base to the stockyard were treated as part of the material handling system, not as ordinary transport vehicles. Because they functioned integrally in place of a conveyor or comparable lifting arrangement, the equipment was regarded as capital goods or accessories eligible for Cenvat credit. The Revenue's challenge failed, and credit was held admissible on the basis of the equipment's use in the captive mining and material-handling process. en-us Tue, 17 Oct 2017 00:00:00 +0530 Mon, 11 Dec 2017 07:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352228 Dumpers, tippers, truck chassis and similar vehicles used within a captive mine to move mined ore from the mine base to the stockyard were treated as part of the material handling system, not as ordinary transport vehicles. Because they functioned integrally in place of a conveyor or comparable lifting arrangement, the equipment was regarded as capital goods or accessories eligible for Cenvat credit. The Revenue's challenge failed, and credit was held admissible on the basis of the equipment's use in the captive mining and material-handling process. Case-Laws Central Excise Tue, 17 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352228