2008 (8) TMI 744

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..... ondents and, therefore, the capital goods should be considered to have been used for undertaking processes integrally connected with the manufacture of the final product. Accordingly, the benefit of MODVAT credit under Rule 57Q ibid is available to the capital goods in question for the material period as rightly held by the lower appellate authority - appeal dismissed - decided against Revenue.

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..... d included in the approved ground plan, cannot be considered as capital goods for the purpose of grant of MODVAT credit in terms of Rule 57Q of the Central Excise Rules, 1944?" "Whether in the facts and circumstances of the case, the Hon'ble Tribunal is correct in law in holding that the mines which are integrally connected with the production of the cement cannot be taken as part of the factory .....

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..... s Tribunal against the order of the Commissioner (Appeals) and the same was allowed vide Final Order No. 2295/99 dated 6-9-1999 [2000 (118) E.L.T. 700 (Tri.)]. It was from this final order that the aforesaid questions of law were referred to the Hon'ble High Court of Andhra Pradesh. 2. As per the Hon'ble High Court's decision, the mines in which the capital goods were used are integrally con .....

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