9911796707
TMI Blog2003 (11) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... vember, 2000 and July to November, 2001 respectively in Appeal Nos. 871, 896 and 2705. 2. Examined the records and heard both the sides. Arguing for the appellants in Appeal No. 896/2003, the learned Counsel submits that the issue involved in the case is squarely covered by the decision of this Bench in the cases of Commissioner v J.K. Udaipur Udyog Ltd. [2002 (147) E.L.T. 877] and Commissioner v. Birla Corporation Ltd. [2002 (146) E.L.T. 215]. This submission is not contested. In the cited cases, one of the issues considered by this Bench was whether the explosives used by the respondents for mining limestone at sites outside their cement factory were eligible inputs for Modvat purpose. In each of the two cases, the relevant period was A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose, within the factory of production. The learned Counsel submits that the above definition was brought into force in substitution of the definition of inputs under Clause (d) of Rule 57AA of the Central Excise Rules, 1944. The erstwhile definition referred to by the Counsel reads as under :- inputs 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 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 manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. There is no amendment of the pith and substance of the definition. There is only a textual re-structuring. Moreover, it is found that, in these cases, the appellants have relied on the first half of the definition which reads :- inputs 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. This part of the definition has not been even restructured. The decision of this Bench in the cited cases of J.K. Udaipur Udyog and Birla Corporation should, therefore, apply to the instant cases as well. Accordingly, these two appeals are also allowed. 6. If any deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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