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TMI Blog2018 (7) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... oration of mineral etc. The Department while scrutiny of records during audit noticed that during the period 2007-2008 to 2010-2011 the respondent had availed Cenvat credit on tippers and dumpers and other material handling equipments used for removing over-burden while preparing the mines for extraction of coal. The Department was of the view that such tippers/dumpers are in the nature of capital goods and since they are classifiable under Chapter Heading 8704 of the Central Excise Tariff, they will not be eligible for Cenvat credit as capital goods in view of the specific provision in Rule 2 (a) of the Cenvat Credit Rules, 2004 which denies the credit to capital goods classifiable under chapter 87. Accordingly, show cause notice was issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01) E.L.T. 573 (Tri. - Mumbai), in which the Tribunal upheld the findings of suppression of fact, for not disclosing the fact that the inputs on which credit was taken were not intended for use in the manufacture of excisable goods. Further he also relied in the case of Mahindra Sona Ltd. vs. CCE, Nashik reported in 2016 - TIOL - 1174 - CESTAT - MUM". 5. We heard Shri A.K. Batra, learned C.A. on behalf of the respondent. He justified the impugned order and also submitted that the issue of eligibility of Cenvat credit on tippers/ dumpers has been decided on merit in favour of the respondent in various decisions. Specifically he relied on the decision of the Tribunal in the case of Soumya Mining Ltd. vs. CCE, Raipur reported in 2017 (6) TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , high speed diesel oil, motor spirit and motor vehicles. It has been held by the learned Commissioner in the impugned order that dumpers / tippers are motor vehicles falling under Chapter 87 and will not be entitled to Cenvat credit. The learned Counsel for the appellant has submitted that dumpers are not to be considered as motor vehicles within the definition of "motor vehicles" under Motor Vehicles Act, 1988. As per section 2(28) of the Motor Vehicle Act, 1988, the motor vehicles are defined as follows:- "28 "motor vehicle" or "vehicle means any mechanically propelled vehicle adapted for use upon roads whether the power of 1 subs.& ins. By Act propulsion is transmitted thereto from an external or internal source and includes a chassi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... / tippers as inputs which are used for providing the output service. However, the controversy stand resolved with effect from 22/06/2010 with issue of notification No. 25/2010-CE which has amended the Cenvat Credit Rules to allow Cenvat credit for dumpers / tippers registered in the name of service provider for providing taxable service for providing site formation etc." 9. The learned DR has submitted elaborate arguments against the findings of the lower Authority that the demand is hit by time bar. He has also relied on various case laws where the Tribunal has upheld the findings of suppression by the lower authorities. But we find that such findings are specifically applicable to the facts of the respective cases. 10. We have held abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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