2014 (12) TMI 407

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..... er(AR) ORDER Per : S.K. MOHANTY Seeking waiver of pre-deposit of CENVAT credit, interest thereof and penalty, arising as a consequence of the impugned order, the appellant had preferred the stay application along with appeal before this Tribunal. 2.  The brief facts of the case, leading to the present appeal are that by the impugned order, the Commissioner (Appeals) has denied CENVAT cre .....

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..... #39;inputs', since the same are parts of dumpers, which were used for transportation of lime stone from the mines to the factory of the appellant, for use in or in relation to manufacture of the final product. In support of her above stand, the learned Advocate had relied on the decision of the Tribunal in the case of Hindustan Zinc Ltd. -Vs. - CCE, Jaipur, reported in 2013 (289) ELT 377 (Tri. .....

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..... on of the said term contained in Rule 2(k) of the CENVAT Credit Rules, 2004. The process of transporting lime stone from mines to the factory is integrally connected with the process of manufacture of the final product within the factory, and as such, the tyres fitted to the dumpers, in my view, will meet the criteria  of definition of  'input' for taking CENVAT credit. I also fi .....

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..... from either of the definitions. However there can be hardly any doubt that tyres are not covered by definition for 'capital goods'. However that is not the case with the definition of 'inputs'. If it is to be excluded it has to be only by implication. Revenue has not advanced any argument that tyres are being accounted as capital assets and hence it cannot be considered as inputs. The only argumen .....

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..... the decision of the Apex Court in CCE v. Rajasthan State Chemicals - 1991 (55) 444 (S.C.) the goods can be considered as inputs. Similar is the view taken by Calcutta High Court in Singh Alloys and Steel v. CCE - 1993 (66) 594 (Cal.). So I do not see any reason to deny the credit on tyres for LDPT. 6.  Under the above circumstances, I am of the prima-facie view that the appellant is made out .....

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