9911796707
TMI Blog2012 (2) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... dvat/Cenvat credit on capital goods, if the mines are captive mines so that they constitute one integrated unit together with the concerned cement factory, Modvat/Cenvat credit on capital goods will be available to the assessee. On the other hand, if the mines are not captive mines but they supply to various other cement companies of different assessees, Modvat/Cenvat credit on capital goods used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Rs. 99,960/-. 3. Briefly stated facts of the case are that the appellant is registered with Central Excise and is engaged in the manufacture of Drills and Bits falling under sub-heading 2601.00 of Central Excise Tariff Act, 1985 and cleared the said goods on payment of appropriate Central Excise Duty. The appellant availed Cenvat credit on various inputs and capital goods and utilized the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Indore reported in 2006 (197) E.L.T. 145 (S.C.) and the decision have been followed by this Tribunal in the case of Gajambuja Cement v. Commr. of Central Excise, Bhavnagar reported in 2008 (223) E.L.T. 496 (Tri.-Ahmd.). 4. The contention of the A.R. appearing for the Department is that the applicant have not produced the documentary evidence and the ld. A.R. has reiterated the findings of both t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cement factory, Modvat/Cenvat credit on capital goods will be available to the assessee. On the other hand, if the mines are not captive mines but they supply to various other cement companies of different assessees, Modvat/Cenvat credit on capital goods used in such mines will not be available to the concerned assessee under the appropriate Modvat/Cenvat Rules. The matters are remanded to the res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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