CENVAT Credit on Tippers & Dumpters

This query is : Resolved 

27 August 2010 cenvat credit used for excise duty on tippers and dumpers purchased for mining services for the year ended 2008 2009 & 2010
department denied on the ground that tippers and dumpers not a capital goods and falls under chapter 87

can we avail cenvat as capital goods or Input or not available?


28 August 2010 department view is correct. the cenvat credit for tippers & dumpers has been alloweed in this budget only.


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