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2017 (10) TMI 1033 - AT - Central ExciseCENVAT credit - capital goods and inputs used in captive mines - Held that: - the Hon’ble Supreme Court of India in their ruling in the case of Vikram Cement v/s Commissioner of Central Excise, Indore [2006 (1) TMI 130 - SUPREME COURT OF INDIA] have overruled their ruling in the case of J.K. Udaipur Udyog Ltd. [2004 (9) TMI 101 - SUPREME COURT OF INDIA] and held that The schemes of Modvat and Cenvat credit are not different - credit allowed - appeal allowed - decided in favor of appellant.
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