2016 (10) TMI 27

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....the appellant. Shri Yogesh Agarwal, Authorized Representative (DR) - for the Respondent. ORDER The appeal is against order dated 16/7/2007 of Commissioner of Central Excise, Jaipur - II. The appellants are engaged in the manufacture of cement and clinker liable to Central Excise duty. They were also availing Cenvat credit on inputs and capital goods. The dispute in the present appeal is r....

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.... that dumpers which are used for filling lime stone for crushing are integrally connected to the manufacturing process and can be considered as an accessory to the crushers related operations. He further argued that the reason given by the Original Authority that the lime stone can be handled by other means and such dumpers cannot be considered as accessory to crushers is not correct. 3.  ....

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....igible for credit. The Tribunal in a recent decision in MSP Steel and Power Ltd. reported in 2016 - TIOL - 2054 - CESTAT - DEL held that the use of dumper is as capital goods and is an essential and integrated process required in the manufacture of final products. It has been noted that in Malabar Cements Ltd. vs. CCE, Cochin reported in 2002 (149) E.L.T. 751 (Tri. - Bang.), the Tribunal allowed t....