TMI Blog2015 (9) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... ound of use in the captive mines has followed the ratio of the decision of the Apex Court in the case of Vikram Cements Ltd. - Vs CCE, Indore (2006 (2) TMI 1 - Supreme court), where credit of duty paid on capital goods used in the captive mines were allowed, this Court is inclined to set aside the order of the Tribunal and remand the matter back to the Tribunal for reconsideration on the plea for modvat/cenvat credit claimed by the assessee. - Order of Tribunal is set aside - Decided in favour of Revenue. - C.M.A. No. 2700 of 2010 - - - Dated:- 29-1-2015 - Mr. R. Sudhakar and Mr. R. Karuppiah, JJ. For the Petitioner : Mr. T. Chandrasekaran For the Respondent : Mr. K. Vaitheeswaran Judgment (Delivered By R.Sudhakar, J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3) Whether by virtue of a specific exclusion contained in Column-2, viz., Heading of sub-heading Nos.84.29 to 84.37 in Sl. No.2 of Rule 57-Q under which the description of surface miners, dumpers and roaders used in the mines for excavation etc., falls, the first respondent would be entitled to Modvat credit as granted by the Tribunal? 3. The case of the assessee relates to assessment years April, 1996 to March, 2000. The benefit was claimed by the assessee in terms of Rule 57Q of the Central Excise Rules. While the department rejected the claim of the assessee, on appeal by the assessee, the Commissioner (Appeals) set aside the said order of the Department. On further appeal by the Department, the Tribunal dismissed the appeal holdi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E, Indore (2006 (197) ELT 145 (SC)), where credit of duty paid on capital goods used in the captive mines were allowed, wherein it was held that ...... 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 are not captive mines but they supply to various other cement companies of different assessees, Modvat/Cenvat credit on capital goods used in such mines will not be available to the concerned assessee under the appropriate Modvat/Cenvat Rules. In this case the Tribunal has not recorded any finding to the effect that the appellant has proved that the mines are ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
