2018 (7) TMI 603

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er Shri P. K. Choudhary : This is an appeal filed by the Appellant against Order-in-Original No.17/Additional Commissioner/CE/Haldia/Adjn./2016 dated 28.04.2016 passed by Commr. of Central Excise, Haldia Commissionerate, Kolkata. 2. Briefly stated the facts of the case are that the appellant is engaged in the manufacture of sponge iron. The appellant had availed Cenvat credit on 'Tipper Trucks' ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al before the Tribunal. 3. Heard both sides and perused the appeal records. 4. The ld. Consultant for the appellant submitted that the trucks in question are exclusively used within the factory of production for loading/shifting of various raw material. He also submitted that the show cause notice dated 27.04.2015 was issued after the second audit conducted on 12.01.2012, and no demand notice ha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lidated figure of the credit taken and no specific description was recorded. 6. On perusal of records, I find that this Tribunal in the case of Tata Steel Ltd. v. CCE, JSR [2012 (282) ELT 459 (Tri.-Kol)] has held that 'coke transfer cars' used for the transportation of coke from oven to furnace is a material handling equipment without which coke could not be transferred to the furnace, and is eli....