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2016 (11) TMI 103 - AT - Central ExciseMODVAT/CENVAT credit - Rule 57Q of Central Excise Rules, 1944 - manufacturers of cement and clinker - use of subject items in the factory except in case of hydraulic excavator, which was used by the appellant in their mines - Held that: - the matter is squarely covered by the Hon’ble Supreme Court s decision in case of Madras Cement Ltd. vs. CCE, Chennai [2010 (7) TMI 179 - SUPREME COURT] where it was 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 - credit availabe - appeal allowed - decided in favor of appellant.
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