9911796707
TMI Blog2018 (1) TMI 1690X X X X Extracts X X X X X X X X Extracts X X X X ..... y Grover, Advocate for the respondent ORDER Per Justice Dr. Satish Chandra 1. All the appeals have been filed by the Department against the Order-in-Original 23-33/2016 dated 06/12/2016. 2. The brief facts of the case are that the appellant is engaged in the manufacture of cement. It has two units which have separate Central Excise registrations known as unit I and II. Both are owned by a comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mines are not captive mines but they supply to various other cement companies of different assesses, and it is found that the said goods were being used in the lime stone mines outside the factory of the assessee, Modvat/Cenvat credit on capital goods used in such mines will not be available to the concerned assessee under the appropriate Modvat/Cenvat Rules. In order to get a clear finding on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er:- 5. The dispute relates to the factual aspect as to whether the mines are captive mines of Maihar Cement Unit No. 2 or not? The lower authorities have held against the appellant on the sole ground that both the units are separately registered with the Central Excise authorities. The above criteria adopted by the lower authorities will not advance Revenue's inasmuch as registration of differe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supra) would be applicable. 6. Apart from above, I also find that Tribunal in the case of Maihar Cement vide its Final Order No. 433/2008, dated 3-7-2008 has allowed the credit in respect of cement items. The subsequent decision of Hon'ble Supreme Court in the case of Madras Cement reported as 2010 (257) ELT 321 (SC) also supports the appellant's case inasmuch as the mines in question are not supp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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