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2018 (5) TMI 1293 - AT - Central ExciseCENVAT credit - whether the credit availed on inputs viz., lubricants and explosives and capital goods/spares used in the mines can be allowed or not? - Held that: - the Hon’ble Supreme Court in the case of Vikram Cement vs. CCE, Indore [2006 (2) TMI 1 - SUPREME COURT] has held that if the mines are not captive mines but they supply to various other cement companies of different assessees, Modvat/Cenvat credit on capital goods used in such mines will not be available to the concerned assessee under the appropriate Modvat/Cenvat Rules - In the present case, it is not in dispute that the mines are captive mines - appeal allowed - decided in favor of appellant.
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