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TMI Blog2004 (2) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... Court s decision in Jaypee Rewa Cement v. Commissioner of Central Excise [2001 (133) E.L.T. 3 (S.C.)] wherein it had been held that explosives used by cement manufacturers in their off-factory mines were eligible capital goods for the purpose of Rule 57Q of the erstwhile Central Excise Rules, 1944. In the appeal preferred by the assessee against the decision of the original authority, ld. Commissioner (Appeals) allowed the credit on explosives for the period up to 30-6-2001 and disallowed the credit taken on the item for the subsequent period (July, 2001 to Feb., 2002). The present appeal of the assessee is against the denial of credit for the latter period. 2. Heard both the sides. 3. Ld. Counsel for the appellants submits that, for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 2 . (f) input means all goods, except high speed diesel oil and motor spirit, commonly known as petrol, used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not, and includes lubricating oils, greases, cutting oils and coolants, accessories of the final products cleared along with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity or steam used for manufacture of final products or for any purpose, within the factory or production. Counsel submits that there is no substantial difference between the two provisions. Only wordings have been recast without altering the legal content. It is ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ves used by the assessee outside their factory, during the period July to December, 2001, by applying the ratio of the Supreme Court s decision in Jaypee Rewa Cement (supra) vide Order Nos. C-IV/911-913/WZB/2003, dated 29-10-2003 in the case of Manikgarh Cement and Others v. Commissioner (Appeal No. E/1203/2003 etc.). It is pointed out that, in the cited case, the Tribunal has set aside orders which were passed by the Commissioner (Appeals) by relying on the above Board s Circular. 6. I have carefully examined the submissions. There is no dispute of the duty-paid nature of the goods or of utilisation thereof in relation to the manufacture of cement. Undisputedly, the explosives are used in the appellants limestone mines, away from their ..... X X X X Extracts X X X X X X X X Extracts X X X X
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