1998 (7) TMI 256

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..... elates to the admissibility of the following items for Modvat credit on capital goods :- 1. Blow Bar 2. Stranded Wire (LCWR) Bottom covers 3. White K. Accomon L.C. Fire crete super I have heard Shri Sanjay Khatri, ld. Advocate for the appellants and Shri A.M. Tilak, ld. D.R. for the Revenue. 2. Credit on blow bars has been denied in the original order on the observation that these ar .....

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..... Indian Corporation Ltd. had held that explosives used in the mines were permissible as inputs, if the same manufacturer was engaged in the mining as well as production of cement. This judgment, which was not cited before the Tribunal in the Madras Cement case, being based on Supreme Court judgment pronouncing the law on this very subject, has to be preferred over the latter judgment. It is, theref .....

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..... land to the factory has to be judged. In the case of Diamond Cement reported in 1994 (71) E.L.T. 514, the Tribunal had ruled that the distance between two units would be a material factor for determining whether an area was located in the precincts of the factory or not. In neither of the lower proceedings, this aspect has been covered. Since this is a question of fact, it can be determined only .....

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..... show cause notice and cannot be taken at this stage. 4. I find that the cited judgment relates to the interpretation of Notification No. 217/86 and the ratio thereof cannot be applied in the present proceedings. In this case also question of fact is involved and that is, whether the area where the conveyer is situated is in the precincts of the factory or not. 5. As regards the merits of the a .....

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..... f refractories and if the relevant machinery cannot function in their absence, then such goods can be called as parts or accessories of such a machinery like a kiln. But in the absence of factual data, no pronouncement can be made at this stage. 7. With these observations, I allow this appeal, set aside the lower orders and remand the proceedings back to the Assistant Commissioner, who will give .....

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