TMI Blog2009 (12) TMI 769X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants states that the appellants namely M/s. The India Cements Ltd. have two cement factories at Sankari and Sankarnagar and they also have mines at both the places. He states that both the mines supply limestone to the nearest factory but sometimes part of the supply is also made to the other factory belonging to the appellants. The authorities below have held that these mines not to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee is the same legal person. The Hon ble Supreme Court in para 5 of the cited decision has held as follows:- As regards the Modvat/Cenvat credit on capital goods, if the mines are captive mines so that they constitute one integrated unit together with the concerned cement factory, Modvat/Cenvat credit on capital goods will be available to the assessee. On the other hand, if the mines ..... X X X X Extracts X X X X X X X X Extracts X X X X
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