2014 (11) TMI 917 - HC - Central Excise

CENVAT Credit - Andhra Pradesh High Court after relying upon the decision of the Supreme Court in case of Vikram Cement v. Commissioner of Central Excise, Indore 2006 (1) TMI 130 - SUPREME COURT OF INDIA admiited appeal of assessee against the decision of Tribunal on the following substantial questions of law Whether the decision of Tribunal in holding that the mines do not form part of the factory inspite of the mines and the place of production being contiguous in nature is valid. Whether the decision of the Tribunal in holding that the appellants are not eligible to the Modvat Credit of duty paid on capital goods used in mines as well of the duty paid on goods used outside the factory is valid?

Summary

The High Court of Andhra Pradesh admitted the appeal based on substantial questions of law regarding mines not being considered part of the factory and eligibility for Modvat Credit. The Court set aside the Tribunal's judgment based on a previous decision and allowed the appeal. No costs were awarded, and pending petitions were closed. (Case citation: 2014 (11) TMI 917 - Andhra Pradesh High Court)