TMI Blog2015 (9) TMI 1391X X X X Extracts X X X X X X X X Extracts X X X X ..... beyond doubt that respondents had captive mining lease during the relevant period from 8.5.1991 onwards - appellants availed the credit on lubricating oils for the use in the manufacture at their captive mines and by following the ratio of the Hon'ble Supreme Court in the case of Vikram Cement Vs CCE (2006 (2) TMI 1 - Supreme court), the appellants are eligible for cenvat credit on capital goods and at captive mines. Accordingly, the impugned order is upheld and Revenue appeal is rejected subject to the condition that mining products in dispute are not cleared to outsiders which may be verified by the Revenue - Decided against Revenue. - Appeal No. E/1072/2003 & E/CO/60/2004 - Final Order No.40674/2015 - Dated:- 19-6-2015 - Shri R. Peria ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel appearing for the respondent. 6. From the records, it is evident that a fact is in dispute, as has been raised by the Department. Further, the finding of the Tribunal that the mine of the assessee is a captive mine is not supported by any materials. In such view of the mater, this Court is unable to take a decision on the questions of law raised. In view of the dispute in fact and the finding rendered by the Tribunal, in the light of ground (a), raised by the appellant, which has been referred to supra, this Court is inclined to set aside the order of the Tribnal and remand the matter back to the Tribunal for reconsideration on the pla for modvat/cenvat credit claimed by the assessee. 4. Ld. A.R. for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 20 years respectively for all the mining sites. He further submits that as per the agreement, the liabilities, restrictions and conditions as to the exercise of the liberties and privileges has been clearly set out therein and as per the agreement, the products obtained from the mines are captively consumed in the manufacture of clinker/cement. He relied on the Supreme Courts judgement in the case of Vikaram Cement Vs CCE Indore - 2006 (197) ELT 145 (SC). 6. After hearing both sides, the short issue in the present appeal relates to verification of factual position as directed by the Hon ble High Court in their above order on the issue of admissibility of capital goods. The eligibility of capital goods credit on fabricating oils was al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave supplied the mining products to other cement companies or to any other person. Upon perusal of High Court order, it is stated that appellant in their letter dt.21.9.2007 addressed to the Superintendent of Central Excise Ariyalur Range, enclosing declaration to the department. As per the undertaking given by the appellant that the limestone mining has been captively consumed by them in the process to produce cement and not sold to outsiders whereas the Revenue has not brought out any evidence to the contrary. Since the facts have been established as discussed above, the appellants availed the credit on lubricating oils for the use in the manufacture at their captive mines and by following the ratio of the Hon'ble Supreme Court in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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