9911796707
TMI Blog2002 (8) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... il to June, 2000 and July to September, 2000, respectively. Appeal No. E/723/2002 is against grant of CENVAT credit under the above Rule to the respondents on Lubricating Oils and Greases used by them in their limestone mines. The period involved in this appeal is also July to September, 2000. 2. Examined the records and heard both sides. 3. Ld. JDR representing the Revenue submits that the Explosives and Lubricants were not used within the factory of production of cement (final product) and hence could not be considered to have been used in or in relation to the manufacture of cement. According to the interpretation given by the DR to the term 'input' under Clause (d) of Rule 57AA of the Central Excise Rules, 1944, any goods to qualify ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. Counsel prays that the impugned orders be affirmed. 5. Having examined the rival submissions and the legal provisions cited by both the sides, I find that the issues involved in these cases are identical to those already decided by this Bench in Appeal Nos. E/720-721/2002-NB(SM) - CCE, Jaipur v. J.K. Udaipur Udyog Ltd. [2002 (147) E.L.T. 877 (T)]. The decision of this Bench is contained in paragraphs 6 to 9 of the Final Order dated 20-8-2002 passed in the said appeals, which are extracted below :- 6. On a careful examination of the records and submissions, I note that both the goods in question viz. Explosives and Lubricants were used outside the respondents Cement Factory during the relevant period and that, while the Explosives ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacture of final products whether directly or indirectly and whether contained in the final product or not would qualify to be inputs eligible for CENVAT credit. This substantive definition, as rightly pointed out by ld. Counsel, is no different from the import of the term input employed in the erstwhile Rules 57A and 57B, whereunder it had been prescribed that inputs for MODVAT credit should have been used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final products or not. As regards Explosives used for mining limestone at the off-factory mines of cement manufacturers, the Apex Court held in the case of Jaypee Rewa Cement (supra) that the explosives were eligible fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the manufacture of final products. 9. It has been argued by ld. DR with reference to the definition of input under Clause (d) of Rule 57AA that, as the lubricants were not used within the factory of production of final products, they could not be inputs covered by that definition. This argument appears to be a square peg in a round hole as the adverbial within the factory of production is conspicuously absent in that part of the definition which pertains to lubricants. This position is not supportive of the respondents' case either, because the goods (including lubricants) mentioned in the inclusive part of the definition of input are not independent of the main (substantive) part of the definition. Such goods also must satisfy ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
