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TMI Blog2017 (12) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... : - The cenvat credit for such dumpers / dippers were allowed since these are used in the mining activity for movement of ore and other things in the captive mines - these vehicles are not meant to be used for movement of materials in the mines. Such goods cannot be covered under capital goods since they are in the nature of motor vehicle other than dumper and dipper - tyres of such vehicle can al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... crushed in appellant s captive mines, for manufacturing zinc / lead concentrates. The appellant uses mining machinery/ material handling equipment in relation to excavation and transportation of ores, located within the same captive mining area. For manufacture of their final products i.e. zinc and lead concentrates. To maintain continuity in its manufacturing operations, the appellant purchased ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ma, ld. AR for the Revenue. 5. Shri Hemand Bajaj, ld. Advocate for the appellant submitted that cenvat credit on dumpers have been allowed under Cenvat Credit Rules, 2004 consistently by the Tribunal. Since the vehicles i.e. Normet RBO , whose tyres are the subject matter of dispute, are also of the same nature, as dumpers he submitted that cenvat credit should be allowed. He, further relied o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mines attached with the factory. It has also been argued by the appellant that the tyres are used in the mining machinery and are eligible for cenvat credit as inputs if not capital goods. The definition of inputs in Rule 2(k) of the Cenvat Credit Rules covers all goods used in the factory by the manufacturer of the final product, but excludes the capital goods and motor vehicles, among other t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mines. Consequently, we are of the view that such goods cannot be covered under capital goods since they are in the nature of motor vehicle other than dumper and dipper. Consequently, tyres of such vehicle can also not be allowed for availing cenvat credit. 10. In view of the above discussion, we find no reason to interfere with the findings in the impugned order which is sustained and the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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