TMI Blog2009 (6) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant. - We find that the conveyor belt is used for moving raw material from jetty to storage point and in this case, it has been submitted by the learned advocate that it is a captive jetty and it has been integrated within the factory - , the appellants are eligible for the credit. - E/1950/2005 - A/1186/2009-WZB/AHD - Dated:- 10-6-2009 - S/Shri B.S.V. Murthy, Member (T) and Ashok Jindal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . as reported in 2004 (171) E.L.T. 289 (S.C.), wherein the Hon'ble Supreme Court has held that the Cenvat Credit of duty paid on the explosives used in the mines for blasting purpose cannot be considered as input and the mines cannot be considered as a part of the factory. However, he submits that this decision of Hon'ble Supreme Court was overruled by Larger Bench of Hon'ble Supreme Court in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admissible on parts of jetty conveyor, counter-weight parts and counter-weight for ship. He submits that jetty is a captive jetty used by the company and conveyor belt is used for moving raw material to the raw material storage point of the factory and therefore the jetty is an integral part of the factory and he also produced an approved ground plan which shows jetty and the conveyor. 3. Learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the decision of the Hon'ble Supreme Court in Vikram Cement case and the decision of the Hon'ble High Court of Rajasthan in Raj Cement case. We also take note of the fact that in the appellant's own case, we have rejected the appeal filed by Revenue. In view of the above facts, we set aside the impugned order and allow the appeal with consequential relief to the appellant. (Pronounced in Court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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