TMI Blog2009 (2) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order]. The issue involved in these two appeals is as to whether the cement used for constructing supporting structure in underground cavities in the mines to prevent the caving in of the mines is to be treated as input eligible for Cenvat credit. The appellant had taken Cenvat credit amounting to Rs. 14,688/- during May 2005 to October 2005 period and amounting to Rs. 11,016/- dur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit of duty on cement used for filling the cavities in the mines, but this judgment of the Tribunal on a reference appeal being filed before the Hon ble Rajasthan High Court was set aside by Hon ble Rajasthan High Court vide judgment reported in 2008 (225) E.L.T. 183 (Raj.), wherein the Hon ble High Court held that construction material - cement used for construction and repair of mines is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s concerned, in view of Hon ble Rajasthan High Court s judgment in the case of Union of India v. Hindustan Zinc Ltd. (supra), I find no infirmity in the impugned order upholding the Cenvat credit demand and accordingly that part of the order is upheld. As regard the imposition of penalty, eligibility of cement used in mines for constructing underground supporting structures to prevent the caving i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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