2005 (7) TMI 104 - SC - Central Excise

Cenvat/Modvat Credit - Capital goods - whether the duty paid on spares of ropeway used for the purpose of transporting the crushed limestone from the mines located 4.2 kms. away to the factory, is entitled to Modvat credit - Following decision of CCE, Chennai v. Pepsico India Holdings Ltd. [2000 (10) TMI 122 - CEGAT, CHENNAI] - assessee is held to be entitled to MODVAT Credit - Decided in favour of assessee.