steel drum wheel mounted, self-propelled, excavator, loader, backhoe, compactor roller, dumper, motor-grader, mobile crane, dozer, fork lift truck, self-loading concrete mixer ... above meant for fitment to heavy moving vehicles such as dumpers and earth movers mainly used at construction site are not classifiable as tyres
appellant.
1.1 The matter concerns with the admissibility of cenvat credit on dumpers and parts thereof, which was treated by the appellant as an input ... Adjudicating Authority viz. Commissioner has disallowed the cenvat credit on dumpers and parts thereof saying that in case of the manufacturer, goods falling under Chapter
Appeals). The assessee is engaged in the manufacture of what they call Dumper [SH 8704.30] and the department calls Dumper Chassis [SH 8706.490. A show ... recovery of National Calamity Contingent Duty (NCCD) at 1% on the dumper chassis in terms of Section 136 of the Finance
falling under Chapter 72. They availed Cenvat credit on purchase of dumper falling under Chapter 87, which was used for shifting, handling and internal transportation ... goods inside their factory. They have claimed the Cenvat credit considering the dumpers as accessory of capital goods i.e. conveyor system falling under Chapter
involved. The items in the present case are parts of scannia trucks, dumpers, motor graders, wheel loaders, dozers and hydraulic excavators. It would thus ... that out of the earlier mentioned six items, two items, trucks and dumpers are classifiable under Chapter 87 while the remaining four are under Chapter
Confirmation of demand of Rs.7.79 lakhs -
Hiring of Additional dumper:
16.1. The appellant has stated that the demand
relates to hiring of additional ... dumper for
transportation of Bauxite Ore. Shri S K Rout, UAIL, in
his statement dated 09.09.2016 stated that no service
tax relating to this transaction
Confirmation of demand of Rs.7.79 lakhs -
Hiring of Additional dumper:
16.1. The appellant has stated that the demand
relates to hiring of additional ... dumper for
transportation of Bauxite Ore. Shri S K Rout, UAIL, in
his statement dated 09.09.2016 stated that no service
tax relating to this transaction
Confirmation of demand of Rs.7.79 lakhs -
Hiring of Additional dumper:
16.1. The appellant has stated that the demand
relates to hiring of additional ... dumper for
transportation of Bauxite Ore. Shri S K Rout, UAIL, in
his statement dated 09.09.2016 stated that no service
tax relating to this transaction
Confirmation of demand of Rs.7.79 lakhs -
Hiring of Additional dumper:
16.1. The appellant has stated that the demand
relates to hiring of additional ... dumper for
transportation of Bauxite Ore. Shri S K Rout, UAIL, in
his statement dated 09.09.2016 stated that no service
tax relating to this transaction
Confirmation of demand of Rs.7.79 lakhs -
Hiring of Additional dumper:
16.1. The appellant has stated that the demand
relates to hiring of additional ... dumper for
transportation of Bauxite Ore. Shri S K Rout, UAIL, in
his statement dated 09.09.2016 stated that no service
tax relating to this transaction
