TMI Blog2000 (6) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... eal No. 3/98(H-II)CE dated 19-1-1998 by which Modvat credit on Hindustan Dumper has been disallowed under Rule 57U of the Central Excise Rules on the ground that dumpers are basically used in mines for the activities explained and very rarely used within the factory premises for carrying of clinker. The Commissioner (Appeals) has further noted that mines are not shown as integral part of the facto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 282/95 dated 16-8-1995, wherein also the Commissioner (Appeals) has noted that the mines leased out to the appellants are inside the factory. He submits that therefore, the fact of mines being within the factory and in terms of the approved ground plan requires consideration. He submits that the facts have not been correctly noted by the Commissioner (Appeals) in the impugned order and on such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2000 (36) RLT 817. 4. On a careful consideration of these submissions and on a perusal of the order impugned and also the Order-in-Original No. 35/99 dated 16-11-1999 passed by the Deputy Commissioner in another matter and the Order-in-Appeal No. 282/95 dated 16-8-1995, wherein it is seen that there is an observation that mines are within the factory and on that basis Modvat credit on capital ..... X X X X Extracts X X X X X X X X Extracts X X X X
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