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TMI Blog2004 (8) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... d. is directed against the Order No. 191/RPR-I/2003 dated 28-5-2003 passed by the Commissioner of Central Excise Customs (Appeal-I), Raipur. The Commissioner has held that Cenvat Credit is not admissible on Explosives used in the mines after 1-7-2001 in terms of Rule 2(f) of the Cenvat Rules, 2001. The facts of the case in brief are that the appellant company has availed the Modvat Credit amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal. The appellants main contentions are summarised as under :- (i)That Limestone is a major raw material for manufacturing then final product, Clinker and Cement. Explosives have been used in their mines situated outside the factory for the manufacture of Limestone, which is used in the manufacture of Clinker and Cement. Hence the Explosive have been used in or in relation to their manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Supreme Court in the case of Jaypee Rewa Cement v. CCE [2001] 133 ELT 3, held that Explosives used for the manufacture of the intermediate product, namely Limestone, which in turn, was used for the manufacture of Cement, are entitled for Modvat Credit in terms of Rule 57A of Cenvat Excise Rules, 1944 read with Rule 57J ibid. Shri Chattopadhyay, learned Consultant for the appellant company, als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als used in the mines for production of another goods i.e. , Limestone. The Revenue has not filed any appeal against the Order of the Commissioner and hence this has been accepted by the Revenue. 3(C). Shri Chattopadhyay, learned Consultant further submits that in view of the above decisions and the subsequent Order-in-Appeal as referred to above, the appeal may be allowed. 4. Shri J.R. Madh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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