https://www.taxtmi.com/caselaws?id=764612 CESTAT New Delhi held that dumpers and tippers used exclusively in mining operations qualify as inputs under Rule 2(k) of Cenvat Credit Rules, 2004, making them eligible for Cenvat credit. The tribunal ruled that despite being classifiable under Chapter 87, these earthmoving equipments fall within the definition of inputs as they are used to provide output mining services. The exclusion clause for motor vehicles does not apply since SC in Belani Ores Ltd. determined such equipment are not motor vehicles when used in restricted mining areas. Revenue's appeal was dismissed. en-us Tue, 10 Dec 2024 00:00:00 +0530 Tue, 14 Jan 2025 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764612 CESTAT New Delhi held that dumpers and tippers used exclusively in mining operations qualify as inputs under Rule 2(k) of Cenvat Credit Rules, 2004, making them eligible for Cenvat credit. The tribunal ruled that despite being classifiable under Chapter 87, these earthmoving equipments fall within the definition of inputs as they are used to provide output mining services. The exclusion clause for motor vehicles does not apply since SC in Belani Ores Ltd. determined such equipment are not motor vehicles when used in restricted mining areas. Revenue's appeal was dismissed. Case-Laws Service Tax Tue, 10 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764612