1999 (8) TMI 327

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..... [Order per : S.L. Peeran, Member (J)]. Respondents are manufacturer of Cement and Clinker. The basic ingredient necessary for the purpose of manufacture of Clinker and Cement is lime stone. Lime stone is quarried by the assessee from its own mines and intended only for the manufacture of cement in its own factory at Jayanthipuram. Lime stone is quarried by the respondents using (i) explosive .....

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..... t of the above named inputs. 3. Therefore the respondents/assessee in these Reference applications seek reference of the following questions to the High Court :- (1) Whether the Mine used for excavation of limestone would fall within the definition of Factory" as defined in Section 2 (e) of the Central Excise Act for claiming Modvat credit on inputs in respect of assessee manufacturing Ce .....

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..... same questions arise for consideration and prays for reference of these questions also to the High Court as it has a bearing with the matter already referred in terms of High Court Central Excise Ref. Case No.1 of 1998 pertaining to E/REF/211 to 216/97 in Appeal No. E/378 to 383/96 which was disposed of by final order of the Tribunal in Order dated 25-9-1997. 5. Heard ld. DR Ms. Aruna Gupta, wh .....

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