2015 (11) TMI 155

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... asaran, Sr. Adv., Mr. Nikhil Swami, Adv., Ms. Divya Swami, Adv., Ms. Prabha Swami, Adv. And Ms. V. Gayathri, Adv. For the Respondent : Mr. A. K. Panda, Sr. Adv., Ms. Sunita Rani Singh, Adv., Mr. Subhas C. Acharya, Adv., Mr. H. K. Naik, Adv. And Mr. B. Krishna Prasad, Adv. ORDER We may point out at the outset that a batch of civil appeals was decided by this Court vide orders dated 27.07.2010 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... but they supply to various other cement companies of different assessees, and it is found that the said the factory of the assessee, MODVAT/CENVAT credit on 17:07:25 IST In order to get a clear finding on the issue, all the matters are remanded to the respective original authorities for decision only on the above issue." There is no dispute and cannot be any dispute about the aforesaid legal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... credit on capital goods used in mines which 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 similar companies of different assessees, MODVAT/CENVAT credit on capital goods used in s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tute one integrated unit together with the cement factory of the assessee." Though the principle of law has rightly come from the judgment of this Court in Vikram Cement's case, the CESTAT has went further to remark that in the present case, the Commissioner (Appeals) has not given any findings on the stand taken by the assessee that the mining area was a part of the factory premises as per .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o be erected. On that basis, it is argued that the goods in question were captively used for the construction of the plant and had nothing to do with the mining which is accepted by the Department itself in the show cause notice. After going through the show cause notice, we find that the aforesaid contention of the learned senior counsel for the assessee is correct. Accordingly, we are of the op .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X