TMI Blog2016 (8) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... hat rock bolts are used as fixtures in the process of mining of ores the denial of credit on such rock bolts is legally not sustainable. The Original Authorities finding that rock bolts are not used in the manufacture of zinc is completely out of context and has no relevance to find their eligibility for credit. The rock bolts being used as fixtures in mining process are entitled for credit as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... availability of Cenvat credit on rock bolt used as support for the mining walls. The Department denied the credit on the ground that these rock bolts are having no connection with manufacture of zinc by the appellant. 2. The learned Counsel appearing for the appellant submitted that the appellants are undertaking manufacturing activity at Sindesar Khurd Mines, Dariba and are having separate Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. On the basis of admitted factual position that these rock bolts or fixtures used in mining the credit cannot be denied. 3. The learned AR while supporting the findings of the lower Authority stated that the rock bolts become part of civil structure and cannot be held eligible for credit. 4. Heard both the sides and examined appeal records. The eligibility of rock bolts for Cenvat credit i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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