TaxTMI 
TaxTMI 
2017 (6) TMI 1071
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..../ tippers falling under Chapter 87. The appellant had availed such cenvat credit as capital goods. The department was of the view that dumpers /tippers were classifiable under Chapter 87 as motor vehicles and were not falling within the category of capital goods. The department further alleges that such cenvat credits were availed on the basis of deficient and improper invoices during the period 2005-2006 to 2008-2009. The appellant was not in a position to submit the original / duplicate copies of cenvat creditable invoices. Hence proceedings were initiated against them and vide impugned order, cenvat credit as above was disallowed along with imposition of penalty of equal amount under Rule 15 of Cenvat Credit Rules read with section 78 of....
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....disallowed by taking a view that the dumpers are classifiable under Chapter 87 as motor vehicles. Further, the learned Commissioner has taken a view that goods falling under Chapter 87 are excludable from the definition of capital goods and hence the cenvat credit availed are not in order. It is further held in the impugned order that cenvat credits have been availed on the basis of deficient and improper invoices and in some cases original / duplicate copies of invoices are not available with the appellant to support their claim for cenvat credit. 5. Heard both sides and perused the records. 6. There is no dispute about the fact that earth moving equipments such as dumpers are being used by the appellant to provide output service. We are....
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....d and a trailer, but does not include a vehicle running upon fixed rails or a vehicle of a special type adapted for use only in a factory or in any other enclosed premises or a vehicle having less than four wheels fitted with engine capacity of not exceeding thirty-five cubic centimeters;" It has been further submitted that dumpers, rockers and tractors having been held to be not motor vehicles by the Hon'ble Supreme Court in the case of Belani Ores Ltd. Etc. vs. State of Orissa Etc. [1975 AIR 17, 1975 SCR (2) 138 ] as follows: ".. In the instant case there is evidence to show that the dumpers, rockers and tractors are exclusively used on the premises of the owners [159 E]. The machines which are the subject matter of these appeals must ....