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2010 (7) TMI 179 - SCH - Central ExciseCenvat Credit – Capital Goods – Mines if captive mines so as to constitute one integrated unit with concerned cement factory, Cenvat/Modvat credit available. Mines if not captive mines but supply to various other cement companies of different assessee and goods used in mines outside factory of assessee, credit not available under appropriate Rules. All matters remanded to original authorities to get clear finding of issue. Cenvat/Modvat- Input used in mines- explosives, lubricating oil, etc. used in mines. Issue squarely covered by Vikram Cement Vs. CCE 2006 TMI - 301 - Supreme court. Appeals of assessee concerning credit on inputs allowed.
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