2016 (7) TMI 1069

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..... ent ORDER Per. V. Padmanabhan This appeal is directed against the order of the Commissioner (Appeals), Raipur dated 16/12/2015. The dispute pertains to availment of Cenvat credit. The appellant is a manufacturer of Sponge Iron, Billet and TMT Bar falling under Chapter 72. They availed Cenvat credit on purchase of dumper falling under Chapter 87, which was used for shifting, handling and interna .....

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..... of the Tribunal allowed the Cenvat credit on plastic crates which were used within the factory for movement of raw material, semi-finished as well as finished goods within the factory. He also relied on Tata Steel Ltd. vs. CCE, JSR reported in 2012 (282) E.L.T. 459 (Tri. Kolkata) wherein the Tribunal permitted credit for coke transfer cars which were used for transfer of coke from oven to furnace. .....

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..... the Excise Tariff Act ; (ii) Pollution control equipment ; (iii) components, spares and accessories of the goods specified at (i) and (ii) ; (iv) moulds and dies, jigs and fixtures ; (v) refractories and refractory materials ; (vi) tubes and pipes and fittings thereof ; and (vii) storage tank,used (1) in the factory of the manufacturer of the final products, but does not include an .....

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..... an accessory to the conveyor which is classifiable under Chapter 85. The definition of capital goods under Rule 2 (a) does not cover Chapter 87; it covers all goods falling under Chapter 85. I have gone through various decisions cited by the appellant. I find that in the case of Malabar Cements Ltd. vs. CCE, Cochin (supra) the credit for dumpers has been allowed as capital goods under Erstwhile R .....

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..... are used for the purpose of movement of material within the factory the purpose for which the Tribunal has allowed the Modvat/Cenvat credit for similar capital goods I find no justification to take a different view for dumpers. Accordingly, the impugned order is set aside. 6. In line with the above discussions and the case laws discussed, the appeal is allowed. (Order pronounced in the open cou .....

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