TMI Blog2005 (9) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. These appeals are against an order of the Commissioner (Appeals). The impugned order denied to the assessee capital goods credit in respect of equipments used for the mining of limestone in the mines situate away from their cement factory during 1994-95, on the ground that capital goods used outside the factory were not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inted out by the consultant that some of the Benches of the Tribunal had also taken the view that capital goods credit was available to machinery used in limestone mines outside cement factory, which was one of the factors which led the assessee into belief as above. We are inclined to accept this explanation offered on behalf of the assessee. Undisputedly, divergent views had been taken by differ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 to February 1995. This part of the order of the Commissioner (Appeals) is under challenge in the Revenue s Appeal No. E/50/1999. After examining the records and hearing both sides, we find that a part of this credit had been denied to the assessee by the original authority for want of declaration. But the same was allowed by the first appellate authority by condoning the delay of declaration. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08) E.L.T. 47 (Tri.-LB). We have also examined the various items of capital goods and have found that all of these could be held to have been used for the manufacture of cement during the material period. These capital goods were certainly eligible for Modvat credit under Rule 57Q as the Rule stood during the said period. In the result, the Revenue s appeal gets dismissed. (Operative portion of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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