2005 (4) TMI 221

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..... rder-in-appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) allowed the benefit of Modvat credit in respect of the explosives used in the mines. 3. The contention of the Revenue is that the demand is for the period August, 2002 to March, 2003 and as per the definition of inputs under Rule 2 of Cenvat Rules, 2002 the inputs means the goods used in the manufacture of fin .....

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..... cture of final product within the factory of production. As in the present case the inputs are not used within the factory of production, therefore, the respondents are not entitled for the benefit of Cenvat credit. As it is not a case of suppression, therefore, demand of interest under Section 11AB, the Cenvat Credit Rules is not sustainable. The appeal is disposed of as indicated above. (Dict .....

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