TMI Blog2008 (8) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... nal product - impugned order denying credit with considering SC's decision in case of Vikram Cement - non-consideration of the apex Court's judgment by the Tribunal at the time of final disposal of the appeals should be treated as an apparent error which requires to be rectified - application allowed - E/597 & 807/2005 - 348-349/2008 - Dated:- 13-8-2008 - Shri P.G. Chacko, Member (J) Shri R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cations, it is pointed out that the apex Court has held in a later case of Vikram Cement [hereinafter referred to as the second Vikram Cement case] that Modvat/Cenvat credit on capital goods used by a cement manufacturer in the above manner would be admissible to them subject to proof that the capital goods were used in captive mines. It is pointed out that, in the second Vikram Cements case, a ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner - 2006 (206) E.L.T. 177 (Tri.-LB) = 2008 (10) S.T.R. 91 (Tri.-LB). I have heard the learned SDR also, who submits that, in the event of the apex Court's ruling in the second Vikram Cement's case being followed in the present case, it needs to be verified the original authority as to whether the capital goods in question were used in captive mines. 2. I am inclined to accept the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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