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Commissioner of Central Excise, Tiruchirapalli Versus The India Cements Ltd.

2015 (9) TMI 1391 - CESTAT CHENNAI

Denial of modvat credit - penalty under erstwhile Rule 57U(6) read with 173Q(bb) of CER - Held that:- TN Govt had granted mining lease in favour of the respondent for the period of 30 years and 20 years respectively subject to fulfilment of various conditions as set out in the G.O itself and also subject to the payment of royalty and other rents etc. In terms of above G.O's, appellants have executed lease deed dated 17.6.95 and 5.3.92. On perusal of the lease deed, I find that the rights, liabil .....

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t 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. Periasami, Technical Member, J. For the Petitioner : Shri S. Muthuvenkatraman, Advocate For the Respondent : Shri K.P. Muralidharan .....

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by the appellant, the Commissioner (Appeals) in the impugned order dt.17.9.2003 set aside the impugned order and allowed the appeal. 3. Aggrieved by the order, the department reviewed the Order-in-Appeal and preferred an appeal before this Tribunal. The Division Bench of the Tribunal in their Final Order No.1436/2009 dt.15.10.2009 held that lubricating oil used in the mines are eligible for credit as they are captive mines of the assessee. Accordingly, Revenues appeal was dismissed. The Revenue .....

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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 reconsiderati .....

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ve only produced the mining lease order dt.3.2.2004. Therefore, prior to this period, there was no evidence to support that they have obtained any lease for the mines for which credit has been rightly denied. They have not produced any proof that the mined products are supplied to other cement companies but the products are exclusively used by the respondent. He relied on the following case laws :- (i) Vikram Cement Vs CCE Indore 2006 (197) ELT 145 (SC) (ii) Madras Cements Ltd. Vs CCE Chennai 20 .....

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/s. India Cements by the Govt of Tamil Nadu. The remaining lease period is for 30 years and 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 Vika .....

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set aside the Tribunal order on the ground that the Tribunal has not recorded any finding on the facts whether the mines are captive mines and whether the mining products are supplied to other cement companies and also observed that Tribunal has not recorded the finding on the evidence on the ownership of captive mines. 7. As regards the first issue, whether appellant had any captive mining lease during the relevant period April'96 to March 2000, appellants submitted copies of relevant G.Os .....

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