2007 (1) TMI 435

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..... for the Respondent. [Order per : C.N.B. Nair, Member (T) (for the Bench)]. - Heard both sides and perused the record. 2. These nine appeals relate to eligibility of various items to modvat credit. They were taken up together for consideration and are disposed of under this common order. 3. In appeals E/1445/05 and E/2347/05, the only question is eligibility of explosives used in min .....

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..... are not used in the factory. 6. The submission of the learned counsel for the appellant is that the Hon'ble Supreme Court has held that ropeway and other transport arrangements for bringing crushed limestone to cement factory for manufacture are entitled to modvat credit. Specific reliance is placed on the judgment in the case of Birla Corporation Ltd. v. CCE - 2005 (186) E.L.T. 266 (S.C.). .....

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..... survives and remains settled that transport arrangements are also eligible for modvat credit. In the Birla Corpn. case, the Supreme Court has held that spares of ropeway are eligible for capital goods credit since the ropeway is for transporting limestone from the mines located 4.2 kms away to factory. The Hon'ble Supreme Court also approved this Tribunal's findings in the case of J.K. Udaipur Udy .....

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