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TMI Blog2015 (9) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... itted the appeal by framing the following substantial questions of law for consideration :- 1) Whether the Hon'ble CESTAT is right in extending credit of duty paid on the lubricants used in the mines, lying outside the factory of the assessees, in respect of which the assessees were not having mining leases for the disputed period, i.e., from April, 1996 to March, 2000 and, therefore, the mines are not captive mines in the sense it is held in the case of M/s.Vikram Cements Ltd. - Vs CCE, Indore (2006 (197) ELT 145 (SC))? 2) Whether the Hon'ble CESTAT is right in extending credit of duty paid on the lubricants used in the mines, lying outside the factory of the assessees, in the absence of the proof provided by the assessee that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... side the factory premises are eligible to credit during the relevant period under Rule 57-Q. The mines in which the lubricating oils are used for lubricating the machineries such as surface miner, dumper, etc., being captive mines of the assessees, credit has been rightly held to be admissible. We, therefore, uphold the impugned order and reject the appeal. The cross-objection is only in the nature of reply to/comments upon the Revenue's appeal and is therefore dismissed. Aggrieved against the order of the Tribunal, the Department is before this Court in the present appeal. 4. Learned counsel appearing for the Department/appellant contended that the mine in question is not a captive mine so as to constitute one integrated unit and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enclosing a declaration that the limestone mined has been captively consumed by them in their process to produce cement and not sold to outsiders. Hence the assessee were not having mining leases for the dispute period, i.e., from April, 1996 to March, 2000. Hence, the mined are not captive mines in the sense it is held in the case of M/s.Vikram Cements Ltd. Therefore, they are not eligible for credit on impugned capital goods 'lubricants' used in the machinery like 'Surface Miner' which were used in the excavation of limestone. In support of this contention the learned counsel for the appellant relied upon a decision of the Supreme Court in Vikram Cements Vs Commissioner of Central Excise, Indore (2006 (197) ELT 145 (SC)) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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