TMI Blog2015 (11) TMI 1689X X X X Extracts X X X X X X X X Extracts X X X X ..... idered as fixtures and the same is categorized as capital goods in the definition clause, in my opinion, denial of Cenvat credit is not proper and justified - It is an admitted fact on record that the mines where the disputed goods have been used is the captive mine of the appellant, solely dedicated for the purpose of the appellant - credit allowed - appeal allowed - decided in favor of appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ea, which prevents the wall of the mining area from collapsing. The appellant availed Cenvat credit on rock bolt by treating the same as capital goods. The Cenvat credit taken on the disputed goods was denied by the authorities below on the ground that the said goods are not confirming to the definition of either capital goods or inputs. The further ground assigned for denial of the Cenvat benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, the submissions of the ld. Advocate are that the same were used in the captive mines for procurement of raw material, which were subsequently used in or in relation to manufacture of final products in the factory. To support her view that capital goods installed in the captive mines should be eligible for Cenvat benefit, the ld. Advocate relies on the judgment of Hon ble Supreme Court in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red as fixtures and the same is categorized as capital goods in the definition clause, in my opinion, denial of Cenvat credit is not proper and justified. With regard to use of the disputed goods in the mining area, which is away from the factory of manufacture of final product, I find that the said issue has been squarely covered by the judgment of Hon ble Supreme Court in the case of Vikram Ceme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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