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TMI Blog2010 (3) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... ner. Mr.Surjit Bhadu, Advocate for the respondent. ASHUTOSH MOHUNTA, J. (ORAL) The Customs, Excise & Gold (Control), Appellate Tribunal, vide its order dated 8.3.2001, has referred the following substantial question of law for adjudication by this Court:- "Whether or not, modvat credit is available on explosives used in mining of lime stone, which are covered under the definition of 'factory' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e credit of the specified duty paid on the inputs used in or in relation to the manufacture of final products, whether directly or indirectly and whether contained in the final products or not, namely, (i) the inputs, which are manufactured and used within the factory of production, but according to section 57B (2), the manufacturer of the final products shall not be allowed to take credit of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew was taken by the Apex Court in case M/s Jaypee Rewa Cement v. Commissioner of Central Excise, M.P. AIR 2001 Supreme Court 3935, wherein it was held that the inputs used in the manufacture of intermediate products that is lime stone, which subsequently used in the manufacture of cement was entitled to modvat credit. In view of the above, we hold that the manufacturer would be entitled to claim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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