2016 (8) TMI 1127

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..... B. Ravichandran,  Technical Member Ms. Neha Garg,   A.R. for the  appellant/Revenue None for the respondent ORDER The appeal by Revenue is against  the order  dated 20.2.2008 of Commissioner of Central Excise, Bhopal. 2.  The respondents are engaged in the manufacture of  copper  concentrate liable to central excise duty. They have avai....

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....nd the tyres used for such dumpers also are not eligible for cenvat credit. It is Revenue's contention that  the dumpers classifiable under Chapter 87   of Central Excise Tariff Act, 1985 and the tyres classifiable under Chapter 40 are not eligible for cenvat credit. It was  submitted that   when the product in question is not at all  covered by the definition&nb....

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.... for Cenvat Credit. The original  authority applied the said ratio as the respondent manufacturer is having their own captive mine which constitute  one integrated unit. We  note that the ratios of the cited  decisions  are to the effect that the capital goods used in the factory  of manufacturers of the final product are eligible for credit. The factory of  manu....

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.... as capital goods and is an essential and integrated process required  in the in the manufacture of final  products. It has been noted that  in Malabar Cements Ltd.  - 2002 (149) ELT 751 (Tri-Bang.), the Tribunal allowed the cenvat credit on dumpers as capital goods under erstwhile. Rule 57Q [similar to Rule 2(a) of Cenvat Credit Rules, 2004]. In Tata Steels Ltd. - 2012 (282) E....