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2018 (1) TMI 1690 - CESTAT NEW DELHIWaiver of demand of reversal of Cenvat Credit - manufacture of cement - captive consumption - two units having separate Central Excise registrations known as unit I and II are owned by a common owner - HELD THAT:- Hon’ble Supreme Court in the case of MADRAS CEMENTS LTD. VERSUS COMMISSIONER OF C. EX., CHENNAI [2010 (7) TMI 179 - SC ORDER] has held that As regards the Modvat/Cenvat credit on capital, goods, if the mines are captive mines so that they constitute one integrated unit together with the concerned cement factory, Modvat/Cenvat credit on capital goods will be available to the assessee. Further, the Tribunal in the assesee’s own case MAIHAR CEMENT UNIT NO. 2 VERSUS COMMISSIONER OF CENTRAL EXCISE, BHOPAL [2012 (8) TMI 840 - CESTAT NEW DELHI] has held that As such the mines which were allotted to Maihar Cement at the time of its incorporation and subsequently allowed to be used by the second entity, i.e., Maihar Cement Unit No. 2 has to be treated as captive mines for both the units. There are no reason to interfere with the impugned order passed by the Commissioner (Appeals) - appeal dismissed - decided against Revenue.
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