Mishnah:
Beis Shammai: One cannot move the pounding board [upon which grain was pounded to remove the husks] to chop meat on it* [the pounding board is muktzeh since pounding grain is prohibited on Yom Tov (see Tosfos 005, 040)]. Beis Hillel: It is permitted [because of Simchas Yom Tov].Beis Shammai: [When animals are slaughtered on Yom Tov there is a problem of what one can do with its valuable skin. The first steps of tanning the skin is to place it where people will walk so that the remaining protein is trampled upon and the skin is toughened] Skin cannot be placed on the ground before the treaders [even though they’re walking there anyhow], and it cannot even be handled [when the animal is skinned it must be dropped, it’s muktzeh] unless it has a kzayis of meat stuck to it [in which case the skin is considered a handle for the meat]. Beis Hillel: It is permitted [since they’re walking anyhow, it is permitted for Simchas Yom Tov. Beis Hillel holds it’s not muktzeh since there’s a use for the hides even on Yom Tov, it can be used as a seat. Beis Shammai, however, disregards that use since the hide is chiefly used for forbidden purposes].
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* Tosfos: Challenge: Why should it be forbidden? A keili may be moved for permissible use even if it is primarily used for forbidden purposes and is thus muktzeh.
Resolution: It is explained elsewhere that the chopping board is considered “muktzeh machamas chisaron kis”, it is thus prohibited despite its keili status. Beis Hillel would also prohibit it because of muktzeh, only that there’s a special dispensation for Simchas Yom Tov. [A. Although it seems from the Gemara that the issur here is Keili shemelachto l’issur, Tosfos is mechadesh that it is not so. B. It seems that Tosfos learns, muktzeh is permitted for Ochel Nefesh, but this is not a general rule, because we see that birds are muktzeh on Yom Tov.] 
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