2017 (9) TMI 1424

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....ar, Advocate for the Respondent ORDER Per: Shri P.K. Choudhary The Adjudicating Authority disallowed the Cenvat Credit along with interest and confiscated and imposed redemption fine and penalty on the capital goods which were used in the mining area. By the impugned order, the Commissioner(Appeals) set aside the adjudication order and allowed the appeal filed by the respondent. Hence, Re....

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....turing activities from iron ore to iron concentrates. In the manufacturing process, inter alia, dumpers and its tyres are used in the mining operations as well as manufacturing process by the appellant. Show cause notices were issued alleging that tyres for dumpers and dumpers do not qualify to be capital goods as per the definition of 'capital goods' used in the manufacture of the factory of manu....

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....l goods. 5. Ld. Counsel referred to various case laws. I find that the said case laws are not relevant in the context of the present case. 6. The issue involved in this case was initially decided by the Larger Bench of the Hon'ble Supreme Court in the case of Vikram Cements vs. Commissioner of Central Excise, Indore reported in 2006 (194) E.L.T. 3 (S.C.).  Subsequently, the Division ....