2012 (10) TMI 647

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....n of the appellant is that 'Coke Transfer Cars' is used for transfer of coke from oven to furnace. Therefore, they are accessory of the oven and they will be eligible for Cenvat credit. 4. Briefly stated facts of the case are that the appellant are engaged in the manufacture of various iron, steel and other products. They availed modvat/Cenvat credit in respect of the inputs and capital goods under the Central Excise Rules. During the period from October, 1998 to July, 2000, the appellant availed modvat credit on 'Coke Transfer Cars' and parts thereof. Coke transfer which is only used at loco wagons and parts thereof falls under Chapter Heading 86 of CETA, 1985. The officers of DGCEI made a case against the appellant that they are ava....

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....regarding availment of Modvat/Cenvat credit for 'coke transfer car'. 5. Ld. A.R. appearing for the Department reiterated the findings of the Ld. Commissioner (Appeal). 6. We have considered the submissions and perused the records. We find that the 'coke transfer cars' is used for transportation of coke from oven to furnace and is used as material handling equipment and without this coke cannot be transferred from oven to furnace. This Tribunal in the case of Vikram Cement has allowed modvat on wagon and hydraulic unloaded as material handling equipment. We find that appeal filed by the Department against the Tribunal's order has been dismissed by the Hon'ble Supreme Court. Larger Bench in the case of Banco Products (India) Ltd. ....