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TMI Blog2015 (10) TMI 1261X X X X Extracts X X X X X X X X Extracts X X X X ..... used in mines for, or in connection with, mining of limestone, one of the raw materials required for manufacture of cement. Mines in which capital goods were used being integrally connected with the cement factory, these capital goods should also be considered to have been used for processes integrally connected with manufacture of final product. Further in Jindal Steel & Power Ltd. Vs.CCE, Raipu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round that these are neither inputs nor capital goods. 2. The appellants are engaged in the manufacture of cement and clinkers. The limestone is mined in appellants mines and crushed in the mining area. The crushed limestone is used in the manufacture of cement. Appellant uses The dumpers in the mining area to bring limestone in the mines to be fed into the crusher, so that limestone is crushed f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are motor vehicles classifiable under chapter 87 and chapter 40 of CETA, 1985 and are not covered under the definition of input. 4. The issue is no longer res integra and stands settled by the CESTAT in the case of CCE vs. India Cements Ltd.-2009 (238) ELT 193 (Tri.-Chennai). It was observed therein that the dumpers and excavators are used in mines for, or in connection with, mining of limestone, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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