2008 (10) TMI 538

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.... Shri K.K. Goyal, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. -  We have heard both sides on the stay petition. 2. The applicant is a manufacturer of cement and in the mines area they are using dumper to transport limestone from the mines to the crushing area. The applicant claimed that the said dumpers are "inputs" and therefore, are eligible for Cenvat cre....

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....Tax Officer, Kanpur reported in 1997 (91) E.L.T. 34 (S.C.) wherein it has been held goods used any process or activity integrally related to the ultimate manufacture of the goods so that without process or activity, even if theoretically possible, be commercially inexpedient or activity as specified in Rule 13 would qualify for special treatment. He also relies on the decision of the Supreme Court....

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....d upon by the learned Advocate relates to the interpretation of the said exclusion clause. The other decisions relate to sales tax law given in the context of permitting procurement of goods for use in the manufacture, mining, processing etc. and the same, in our prima facie view cannot be applicable to the facts of the present case. Further to treat the dumper (which is treated as capital goods b....