2015 (10) TMI 1645

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..... ood law. It is seen that the Hon’ble Supreme Court in the subsequent decision in the case of Vikram Cement vs. CCE Indore, held that if the mines are captively used, so that constitute one integrated unit together with the concerned unit, modvat/ cenvat credit on capital goods would be available. In that case, the Hon’ble Supreme Court remanded the matter to the respective original adjudicating au .....

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..... Learned Advocate for the appellant submits that the Adjudicating authority denied the credit relying upon the decision of the Hon ble Supreme Court in the case of CCE, Jaipur vs. M/s. J.K. Udaipur Udyog Limited - 2004 (171) ELT 289 (SC), which was overruled by the Larger Bench of the Hon ble Supreme Court. 3. We find that the Hon ble Supreme Court, subsequently in the case of Vikram Cement vs. .....

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