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M/s Madras Cements Limited Versus Commr. Of Central Excise, Trichy

Denial of MODVAT Credit - Capital goods - capital goods are used in such captive mine - capital goods used for construction of concrete structure and foundation - Held that:- Commissioner (Appeals) has not given any findings on the stand taken by the assessee that the mining area was a part of the factory premises as per the ground plan and the registration certificate. It is further discerned that if the mines from which the material is excavated and is used for manufacturing the final product .....

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ement plant was to be erected. - goods in question were captively used for the construction of the plant and had nothing to do with the mining which is accepted by the Department itself in the show cause notice. - Matter remanded back - Decided in favour of assessee. - CIVIL APPEAL NO. 3115 OF 2007, CIVIL APPEAL NO. 3114 OF 2007 & CIVIL APPEAL NO. 3116 OF 2007 - Dated:- 7-10-2015 - Mr. A.K. Sikri And Mr. Rohinton Fali Nariman, JJ For the Petitioner : Mr. Mohan Parasaran, Sr. Adv., Mr. Nikhil Swa .....

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hennai'. In the said case, this Court held as under: - "In so far as the MODVAT/CENVAT credit on inputs (explosives, lubricating oils etc.) is concenred, the issue is squarely covered by the decision of this Court in the case of Vikram Cement Vs. CCE reported in 2006 (194) ELT 3. Therefore, the appeals, where credit on inputs is concerned, are allowed. As regards the MODVAT/CENVAT credit on capital goods if the mines are captive mines so that they constitute one integrated unit together .....

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no dispute and cannot be any dispute about the aforesaid legal position. In fact, this was the principle laid down by this Court earlier in the case of 'Vikram Cement v. Commissioner of Central Excise, Indore' [2006 (194) ELT 3(SC)]. The only question therefore, which has to be considered in the present appeal is as to under which category the case of the appellant falls. For this purpose, the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT' .....

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ement 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 similar 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. The Supreme Court had remanded the matter to the respective original authorities for decision on the said issue. In the present case, t .....

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dit on such capital goods used in the captive mines which constitute one integrated unit together with the cement factory of the assessee." Though the principle of law has rightly come from the judgment of this Court in Vikram Cement's case, the CESTAT has went further to remark that in the present case, the Commissioner (Appeals) has not given any findings on the stand taken by the assessee that the mining area was a part of the factory premises as per the ground plan and the registrat .....

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