2016 (7) TMI 1069

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.... Representative (DR) for the Respondent ORDER Per. V. Padmanabhan This appeal is directed against the order of the Commissioner (Appeals), Raipur dated 16/12/2015. The dispute pertains to availment of Cenvat credit. The appellant is a manufacturer of Sponge Iron, Billet and TMT Bar falling under Chapter 72. They availed Cenvat credit on purchase of dumper falling under Chapter 87, which w....

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.... E.L.T. 636 (Tri. LB) in which the Larger Bench of the Tribunal allowed the Cenvat credit on plastic crates which were used within the factory for movement of raw material, semi-finished as well as finished goods within the factory. He also relied on Tata Steel Ltd. vs. CCE, JSR reported in 2012 (282) E.L.T. 459 (Tri. Kolkata) wherein the Tribunal permitted credit for coke transfer cars which were....

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....90, heading No. 68.02 and sub-heading No. 6801.10 of the First Schedule to the Excise Tariff Act ; (ii) Pollution control equipment ; (iii) components, spares and accessories of the goods specified at (i) and (ii) ; (iv) moulds and dies, jigs and fixtures ; (v) refractories and refractory materials ; (vi) tubes and pipes and fittings thereof ; and ....

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....f dumper is as capital goods and is an essential and integral process required in the manufacture of final product. It has been claimed as an accessory to the conveyor which is classifiable under Chapter 85. The definition of capital goods under Rule 2 (a) does not cover Chapter 87; it covers all goods falling under Chapter 85. I have gone through various decisions cited by the appellant. I find t....