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2015 (9) TMI 148 - HC - Central ExciseBenefit of Modvat credit - credit on lubricants used in the mines of the respondent - Held that:- It is evident that a fact is in dispute, as has been raised by the Department. Further, the finding of the Tribunal that the mine of the assessee is a captive mine is not supported by any materials. In such view of the matter, this Court is unable to take a decision on the questions of law raised. In view of the dispute in fact and the finding rendered by the Tribunal, in the light of ground (a), raised by the appellant, i.e. Tribunal by allowing the credit on the ground of use in the captive mines has followed the ratio of the decision of the Apex Court in the case of Vikram Cements Ltd. - Vs CCE, Indore (2006 (2) TMI 1 - Supreme court), where credit of duty paid on capital goods used in the captive mines were allowed, this Court is inclined to set aside the order of the Tribunal and remand the matter back to the Tribunal for reconsideration on the plea for modvat/cenvat credit claimed by the assessee. - Order of Tribunal is set aside - Decided in favour of Revenue.
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