2012 (7) TMI 840

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... es, 2004 - Held that:- The original authority found that rails were essential for the movement of the two machines viz. stacker and reclaimer which are used for stacking and spreading the lime-stone, one of the essential input used in the manufacture of cement (final product). The said machines were found to be classifiable under Heading 84.74 of the first schedule to the Central Excise Tariff Act .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... capital goods falling under Rule 2(a)(A) of the Cenvat Credit Rules, 2004. The original authority found that rails were essential for the movement of the two machines viz. stacker and reclaimer which are used for stacking and spreading the lime-stone, one of the essential input used in the manufacture of cement (final product). The said machines were found to be classifiable under Heading 84.74 of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X