2014 (9) TMI 978

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..... nufacture of cement in the mines, cannot be given credit under the CENVAT scheme. However, recently, in Vikram Cement v. Commissioner of Central Excise, Indore [2006 (1) TMI 130 - SUPREME COURT OF INDIA], the Supreme Court overruled the judgment in J.K. Udaipur Udyog Limited’s case (supra). It was held that the duty paid on explosives that are used in the mines in the course of manufacture of ceme .....

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..... Bangalore Bench of the Customs, Excise Service Tax Appellate Tribunal. Following the judgment of the Supreme Court in CCE, Jaipur v. J.K.Udaipur Udyog Limited - 2004 (171) E.L.T. 289 (S.C.), the Tribunal disallowed the claim of the appellant. Hence, this appeal. Heard Sri Nandigama Krishna Rao, learned counsel for the appellant, and Sri V. Gopalakrishna Gokhaley, learned Standing Counsel for .....

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