TMI Blog2001 (4) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... an, Member (J)]. All these four appeals and stay applications are taken up together for disposal as per law, as the issue lies in a short compass. The Commissioner has dismissed the appeals by holding that appellants were not entitled to Modvat credit on explosives used for excavating the limestone in the mines situated outside the factory. He has noted that the issue is covered by the judgm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n relation to the manufacture of cement and consequently would not qualify to be inputs for the Modvat credit under Rule 57A of the Central Excise Rules, 1944 . The above observation has been quoted by the Commissioner in his order and following the judicial discipline, he has applied the ratio and dismissed the appeal. 2. Ld. Consultant Shri Chidananda Rao submits that the issue has been a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar view has been taken with regard to the dumpers which have been used outside the factory in the case of Madras Cements Ltd. [1998 (99) E.L.T. 395 (Trib.)]. Therefore, any item which is used outside the factory cannot be eligible to the benefit of Modvat credit and the issue being fully settled, cannot be challenged on the grounds raised by the ld. Consultant. He submits that the appeals are requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rge number of judgments in this regard which are all in favour of the Revenue. At this stage, ld. Consultant interrupts and submits that the mines were all located inside the factory. We are not in a position to appreciate this interruption and also we notice that this issue was not the point raised before either of the authorities. No documents have been produced. Neither approved plan has been p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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