2004 (11) TMI 488

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..... ondent. [Order]. Shri Sanjay Grover, ld. Advocate, submitted that M/s. Century Cements had availed of Modvat credit of duty paid on lubricants which were used by them in the mines; that in view of the judgment of the Supreme Court in the case of CCE v. J.K. Udaipur Udyog Ltd. - 2004 (171) E.L.T. 289 (S.C.), the Appellants have not challenged the denial of Modvat credit; they are only cha .....

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..... ugned order. 2. I have considered the submissions of both the sides. Learned Advocate has rightly submitted that there were different views about allowing Modvat credit of duty paid on inputs used in the mines after amendment made in the definition of inputs. The controversy has been settled by the Supreme Court in the case of J.K. Udaipur Udyog Ltd. Even in Mangalam Cement case, where the credi .....

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