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2016 (11) TMI 103

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..... s decision in case of Madras Cement Ltd. vs. CCE, Chennai [2010 (7) TMI 179 - SUPREME COURT] where it was held that As regards the Modvat/Cenvat credit on capital, goods, if the mines are captive mines so that they constitute one integrated unit together with the concerned cement factory, Modvat/Cenvat credit on capital goods will be available to the assessee - credit availabe - appeal allowed - .....

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..... ve disallowed the modvat credit on various goods viz., crane, parts of rail locomotive, hydraulic excavator, spare for DG set, diesel oil engine, hose assembly, etc. under Rule 57Q of Central Excise Rules, 1944. The appellants are manufacturers of cement and clinker. They availed modvat credit on the subject items. It is on record that the appellant used these items in their factory except in case .....

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..... he impugned Order-in-Appeal has denied the modvat credit of ₹ 7,40,000/- availed by the appellant on the Hydraulic Excavator on the ground that the said item has been used by the appellant in their mines which is situated outside the factory and therefore cannot be considered as Capital Goods . In this regard, the appellant submits that it is a settled position of law that the mines of the c .....

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..... by the Hon ble Supreme Court s decision in case of Madras Cement Ltd. vs. CCE, Chennai (supra); Vikram Cement vs. CCE, Indore (supra) and CESTAT, Kolkata s decision in the case of Ambuja Cement Eastern Ltd. (supra). The Hon ble Supreme Court in the case of Madras Cement Ltd. (supra) has observed as under: 2. In so far as the Modvat/Cenvat credit on inputs (explosives, lubricating oils etc.) i .....

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