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2014 (8) TMI 849 - AT - Central ExciseDenial of CENVAT Credit - credit on inputs namely explosives, ammonium nitrate and detonators etc., used in the mines outside the factory premises - Held that:- mines are situated 40 kms away from the factory. He relied upon the decision of the Honble Supreme Court in the case of CCE, Jaipur Vs. J.K. Udaipur Udyog Ltd. [2004 (9) TMI 101 - SUPREME COURT OF INDIA] and the decision of the Tribunal in the case of Mangalam Cement Ltd. Vs. CCE, Jaipur [2003 (8) TMI 140 - CESTAT, NEW DELHI]. The Ld. Counsel appearing on behalf of the respondents submits that in their own case, the Tribunal following the decision of the Honble Supreme Court in the case of Vikram Cement Ltd. Vs. CCE, Indore -[2006 (1) TMI 130 - SUPREME COURT OF INDIA], remanded the matter by Final Order No. 40064/2013 dated 20.02.14. We find the period of dispute is related to November, 1998 to December, 2001. We also notice that the Honble Supreme Court in the applicants own case, Madras Cements Vs. CCE, Chennai [2010 (7) TMI 179 - SUPREME COURT], remanded this matter on the identical issue to verify as to whether it is captive mines - Decided in favour of Revenue.
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