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TMI Blog2002 (2) TMI 1321X X X X Extracts X X X X X X X X Extracts X X X X ..... he name of the Head Office and not in the name of the factory. 2. The said show cause notices were decided by the Commissioner, vide his impugned Order. After taking note of the Larger Bench decision of the Tribunal in the case of Jawahar Mills Ltd. [1999 (108) E.L.T. 47 (Tri. - LB)] and subsequently, confirmed by the Hon ble Supreme Court in judgment reported in 2001 (45) RLT 739 = 2001 (132) E.L.T. 3 (S.C.), the Commissioner dropped the demand in most of the cases by holding that the items involved were covered by the definition of capital goods. However, he rejected the Modvat credit in respect of those items which were used in limestone mines and were not used within the factory premises of the appellants on the ground that the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit on other remaining goods the same are admissible to the noticee which are other than those credits reversed by the noticee and credit of Capital Goods used in mines. He also submits that the appellants have never surrendered their claim in respect of the already reversed Modvat credit and the Commissioner after having given the finding that the appellants were entitled to the Modvat credit in respect of the capital goods, should not have confirmed the demand of duty on the simple ground that the appellants have already reversed the credit. He also submits that the appellants throughout the adjudication proceedings were agitating the issue of availability of the Modvat credit on the capital goods and merely because as a law-abidi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f goods. Similarly, in the case of CST v. Rewa Coal Fields Ltd. reported in (1999) 5 SCC 715, while considering the expression - articles consumed in the process of manufacture appearing in Section 2(1) of the Madhya Pradesh General Sales Tax Act, the Hon ble Supreme Court held as follows :- So far as drilling bits are concerned, they are used to bore holes in the walls of the mine; the holes are stuffed with explosives and the detonation thereof yields the coal. Their utility is quickly exhausted. It can, therefore, be said that they are consumed in the mining of the coal. The appellants have strongly relied upon the latest decision of the Hon ble Supreme Court in the case of Jaypee Rewa Cement v. Commissioner of Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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