2017 (2) TMI 611

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..... Beevi, C.S.] The appellants who are engaged in the manufacture of Cement and Cement clinker were issued Show Cause Notice alleging irregular availment of credit under the category of capital goods during the period May, 2011 on the duty paid on tyers used for dumpers. After due process of law, the original authority dropped the proceedings holding that the appellant is eligible for credit. The D .....

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..... eiterated the findings in the impugned order. He submitted that tyres used for dumpers do not fall within the definition of capital goods and therefore, the Commissioner (Appeals) has rightly denied the credit. 4. I have heard the rival submissions made before me. The appellants contend that the credit of duty paid on tyres used for dumpers are eligible for credit under the category of inputs. In .....

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..... pers which are capital goods used in the manufacturing activity and integrally connected in the manufacture of final products. It was further, held that the credit on tyres of dumpers is admissible under the category of inputs. Relying upon the decision in M/s. Aditya Cements (supra), I hold that the credit is admissible. The impugned order is set aside. The appeal is allowed with consequential re .....

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