2014 (5) TMI 679

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..... tory i.e., 40 Kms - Held that:- Supreme court in the case of Vikram Cement Vs Commissioner of Central Excise, Indore reported in [2006 (2) TMI 1 - Supreme court] has held that, credit is eligible if the mines are captive mines so that they are integrated with the concerned cement factory. - Decided in favour of assessee. - Appeal No.E/00259/2005 - - - Dated:- 1-11-2013 - Pradip Kumar Das, J. .....

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..... ive mine. He also drew the attention of the Bench G.O.M.S. No.81, dated 13.08.2003 issued by Secretary, Department of Industries, Govt. of Tamil Nadu. 3. In this context, the learned Authorised Representative the revenue submits that in the present case mines is situated far away from the factory i.e., 40 Kms and the Supreme Court has allowed in respect of mines adjacent to the factory and conn .....

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