2017 (12) TMI 1025

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....appellant Sh. M. R. Sharma, AR for the respondent ORDER Per: V. Padmanabhan The appeal is filed against the order-in-appeal No.09(AK)/CE/JPR/2017 dated 31.01.2017 passed by the Commissioner (Appeals) Central Excise, Jaipur. The period of dispute is March to September, 2012. 2. The appellant is engaged in manufacture of zinc & lead concentrates falling under Chapter 26 of the First S....

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....tment was of the view that the tyres for material handling equipment falling under Central Excise Tariff 4011 99 00 are outside the ambit of the definition of capital goods under Rule 2(a) of the Cenvat Credit Rules. The lower authorities accordingly disallowed the cenvat credit amounting to Rs. 45,78,325/- alongwith order for payment of interest and penalties. 4. With the above background, we ....

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....order. He submitted that motor vehicles falling under Chapter 87 are not allowable as capital goods and as such parts of such capital goods will not fall under the definition of capital goods and will not be entitled to the cenvat credit. 7. After hearing both sides and on perusal of record, we find that the dispute is with reference to the cenvat credit availed on tyres of the vehicle describe....

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....me case laws in which cenvat credit has been allowed for dumpers /dippers and their tyres as capital goods. 9. We have perused these case laws. The cenvat credit for such dumpers / dippers were allowed since these are used in the mining activity for movement of ore and other things in the captive mines. Upon perusal of the technical data sheet of the vehicle 'Normet RBO' we are lead to the conc....