2005 (3) TMI 630

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..... s filed this appeal against Order-in-Appeal No. 404/2003 (SCN) TRY-II, dated 29-8-2003 passed by Commissioner (Appeals-II), Tiruchirapalli. In the impugned order, the Commissioner has allowed Modvat credit on Lubricants and Grease used in the mines. He had relied on certain decision of the Tribunal. The Revenue has filed an appeal on the grounds that the capital goods used outside the factory prem .....

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..... em in extending Cenvat credit. As regards the mines, if the Lubricants and Grease are not considered as capital goods, they may be treated as inputs because it cannot be denied that they are not used in relation to the manufacture of final products namely, Cement in this case. In these circumstances, for the relevant period Jaypee Rewa Cement case squarely covers even inputs which were used outsid .....

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