2016 (11) TMI 509

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.... H.C. Saini, AR for the respondent. Archana Wadhwa After hearing both the sides duly represented by Miss Rinki Arora, and Shri H.C. Saini, Id. A. R. I find that the appellant is engaged in the manufacturer of Cement and Clinker and were availing the benefit of Cenvat credit of duty made on various inputs and capital goods. 2. They were issue a show cause notice on 14.5.2008 proposing to d....

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....contentions is that Transmission Assembly, is used in the mines which are connected to the manufacture of Cement and hence admissible for credit as capital goods. The Transmission Assembly is classifiable under Heading 84.83, which heading is specified under the definition of capital goods. Merely because the manufacturer suppliers has adopted the classification under chapter 87, of the Central Ex....

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.... appreciating the above submissions and also after going through the impugned order, I find that Transmission Assembly is used in heavy earth moving machinery like dozers and loaders which admittedly fall under chapter 84.29. The transmission assembly used in these items are eligible for Cenvat credit by their own right. The issue that Transmission Assembly used in mines for transmission of the ex....