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TMI Blog2016 (8) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... al Member Ms. Neha Garg, A.R. for the appellant/Revenue None for the respondent ORDER The appeal by Revenue is against the order dated 20.2.2008 of Commissioner of Central Excise, Bhopal. 2. The respondents are engaged in the manufacture of copper concentrate liable to central excise duty. They have availed cenvat credit on tyres and dumpers. Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not eligible for cenvat credit. It is Revenue's contention that the dumpers classifiable under Chapter 87 of Central Excise Tariff Act, 1985 and the tyres classifiable under Chapter 40 are not eligible for cenvat credit. It was submitted that when the product in question is not at all covered by the definition of "capital goods" the question of allow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty applied the said ratio as the respondent manufacturer is having their own captive mine which constitute one integrated unit. We note that the ratios of the cited decisions are to the effect that the capital goods used in the factory of manufacturers of the final product are eligible for credit. The factory of manufacturer should, by extension, mea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grated process required in the in the manufacture of final products. It has been noted that in Malabar Cements Ltd. - 2002 (149) ELT 751 (Tri-Bang.), the Tribunal allowed the cenvat credit on dumpers as capital goods under erstwhile. Rule 57Q [similar to Rule 2(a) of Cenvat Credit Rules, 2004]. In Tata Steels Ltd. - 2012 (282) ELT 469 (Tri-Kolkata), the Tribunal allowed cre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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