TaxTMI 
TaxTMI 
2013 (11) TMI 944
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....ixing of rock bolts in underground mines are eligible for cenvat credit or not. The total amount of cenvat credit involved in respect of these two items is Rs.34,011/-. The issue involved in the second appeal No.E/3179/2010 is as to whether the spare parts of the Ventra Locomotive are eligible for cenvat credit. The cenvat credit involved is Rs.52,281/-. The department being of the view that none of these items are eligible for cenvat credit as capital goods or inputs, issued show cause notices for denial of the cenvat credits, which were adjudicated by the Asstt. Commissioner by which the above mentioned cenvat credit demands were confirmed along with interest and penalties were imposed. On appeals being filed to the Commissioner (Appeals)....
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....s. She, therefore, pleaded that the impugned orders upholding the cenvat credit demand and imposition of penalty are not correct. 5. Ms. Ranjana Jha, ld. Joint CDR, defended the impugned orders reiterating the findings of the Commissioner (Appeals). With regard to cement, she pleaded that the same was used in construction works fixed to earth and hence the same would not be eligible for cenvat credit, as this use of cement cannot be treated in or in relation to the manufacture of final product and in this regard, she relies upon the judgement of the Hon'ble Rajasthan High Court in the case of Union of India Vs. Hindustan Zinc Ltd. reported in 2008 (225) ELT 183 (Rajasthan), wherein Hon'ble Rajasthan High Court held that cement has been u....
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....ital goods and would not be covered by definition of capital goods. However, the plea of the ld. Counsel for the appellant is that the spare parts of the Ventra locomotives have to be treated as input and would be eligible for cenvat credit. In this regard, she cites the judgements of the Tribunal in the appellants own case, wherein the Tribunal held that the tyres of LPDT would be eligible for credit as input and also the judgement of Hon'ble Rajasthan High Court in the case of Aditya Cement Vs. Union of India reported in 2008 (221) ELT 362 (Raj.), wherein the Hon'ble High Court held that steel ingots used in railway track material for laying railway line within the plant needed for transporting coal & cement are essential for manufacturi....
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....e view has been taken by the Tribunal with regard to tyres used for Low Profile Dump Truck (LPDT) used in the captive mines for transportation of ore in the appellants own case decided vide Final Order No.1465-1466/2012-SM (BR) dated 16.08.2012. In view of this, the impugned order upholding the denial of cenvat credit in respect of the components of ventra locomotives is not sustainable. The same is set aside. This appeal is allowed. 8. As regards the Appeal No. E/3178/2010, so far as the cement is concerned, its use is similar to the use of cement described in the Hon'ble Rajasthan High Court's judgement in the case of Union of India Vs. Hindustan Zinc Ltd. reported in 2008 (225) ELT 183 (Raj.), the SLP against which has been dismissed ....