2017 (12) TMI 497

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.... allowability of Cenvat credit taken on vehicles/truck chassis falling under chapter 87 of CETA 1985 during the period 2009 - 10 to 2012 - 13. 2. As per show cause notice, dated 24, June 2014, respondent have taken Cenvat credit on vehicles/ body of Tippers/chassis etc., which are used in the activity of mining, wherein the mined ore is lifted to the surface - factory premises of the respondent f....

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....grieved the appellant preferred appeal before Ld. Commissioner (Appeals) who was pleased to allow the appeal observing that there is no dispute as regards receipt of imported chassis by the appellant and its use, after bodybuilding upon it for by the job worker - bodybuilder. It is also not disputed that such dumpers/Trippers have been used in the captive mines of the appellant for transportation ....

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....ling system for moving the mined ore from the mine to the surface. Reliance was also placed by the Ld. Commissioner (Appeals) in assessee's own case in Order in Appeal No. BHO -EXCUS-002-APP-88-16-17. 3. Being aggrieved the Revenue is in appeal on the ground that though the Trippers/dumpers may be used for handling raw material, but going by the definition of capital goods, tippers are dumper....

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....is mined ore is further used in manufacture of final dutiable products. If the appellant would not had been using dumpers/tippers they would have alternatively installed conveyor belt etc., for moving the material from the base of the mind to the surface. Thus, in their case dumpers/tippers are used in lieu of conveyor belt system or lift and as such are part of the material handling system conven....