TMI Blog2003 (7) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Act, to consider the following question of law : "Whether the explosives used in the respondents' mines situated outside the premises of their cement factory, for the purpose of excavating limestone as raw material for manufacture of cement, can be considered as inputs (as used in relation to the manufacture of cement) eligible for Modvat credit in terms of Rule 57A of the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that the mining area was situated outside the factory and therefore, the explosives did not qualify for the credit. This order of the Assistant Commissioner was sustained by the Commissioner (Appeals). 4. Thereafter, the respondent preferred an appeal to the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi. The Tribunal, relying upon a decision rendered in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the instant case. In Jaypee Rewa Cement's case (supra) the appellant used Limestone as raw material for manufacture of cement in its factory. It used duty paid explosives to extract Limestone from the mines. The Assessee claimed Modvat credit under Rule 57A of the Central Excise Rules on the ground that the explosives used in the mining operations were inputs. The Supreme Court upheld the con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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