Cenvat Credit not available on Tyres used in material handling equipments

M/s Hindustan Zinc Limited Vs. CCE (CESTAT Delhi) The appeal is filed against the order-in-appeal No. 09(AK)/CE/JPR/2017 dated 31.01.2017 passed by the Commissioner (Appeals) Central Excise, Jaipur. The period of dispute is March to September, 2012. 2. The appellant is engaged in manufacture of zinc & lead concentrates falling under Chapter 26 of the First Schedule to the Central Excise Tariff Act, 1985. Non-ferrous metal ores are mined and crushed in appellant’s captive mines, for manufacturing zinc / lead concentrates. The appellant uses mining machinery/ material handling equipment in...