9911796707
TMI Blog2004 (1) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Shri C. Mani, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. - The appellant was denied the benefit of Modvat credit on excavator used for its mining activities on the ground that the excavator was not used within the factory as required under Rule 57Q. It is contended on behalf of the appellant before us that the mining activities carried on by it, is contiguous to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has been held that in view of the definition of the term 'factory' under the Factories Act, a mine which was subject to operation of Mines Act, 1952 cannot be treated as part of the factory. 3. We find merit in the contention raised by the Revenue. The appellant's claim that its mine has to be treated as part of the factory and therefore, it is entitled to take Modvat credit on the excavat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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