TMI Blog2002 (8) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... t on ropeway which is stated to be utilised for the manufacture of cement and clinker. In the manufacture of clinker the appellants are availing the benefit of Modvat credit of duty paid on capital goods and inputs. The captive mines are located at 5.8 kms from the factory. The entire quantity of limestone excavated in the mines is crushed at the mines and the crushed limestone is transferred to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that pipeline can be considered in the factory in this case, it would be covered by the definition of the word 'factory' under Section 2(e) of the Central Excise Act, 1944. Therefore, we cannot find any other reason to uphold the Revenue appeal, since we find that the use of this subject pipeline is extension of the pipelines inside the factory to be used within the premises of the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ai v. Pepsico India Holdings Ltd. (supra) in which it was held that Modvat credit as capital goods will be admissible on the pipeline outside the factory as the extension of pipeline within the factory. In the instant case also, ropeways are partly inside the factory and partly outside the factory. The extension outside the factory is a part of ropeway inside the factory and therefore, it should b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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