2010 (7) TMI 179

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..... cerned cement factory, Cenvat/Modvat credit available. Mines if not captive mines but supply to various other cement companies of different assessee and goods used in mines outside factory of assessee, credit not available under appropriate Rules. All matters remanded to original authorities to get clear finding of issue. Cenvat/Modvat- Input used in mines- explosives, lubricating oil, etc. used i .....

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..... ed, the issue is squarely covered by the decision of this Court in the case of Vikram Cement Vs. CCE reported in 2006 (194) ELT 3. Therefore, the appeals, where credit on inputs is concerned, are allowed. 3. As regards the MODVAT/CENVAT credit on capital goods, if the mines are captive mines so that they constitute one integrated unit together with the concerned cement factory, MODVAT/CENVAT cre .....

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