2016 (8) TMI 619

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..... Dharmendra Singh, Authorized Representative (DR) - for the Respondent. ORDER Aggrieved by the order dated 13/01/2016 of Commissioner (Appeals), Udaipur the appellants preferred this appeal. The appellants are engaged in the manufacture of lead and zinc concentrate at their Sindesar Khurd Mines, at Dariba. The ore concentrates are liable to duty. The appellants were availing credit on various it .....

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..... in the process of mining of minerals/ ores. However, the credit was denied on the ground that rock bolts are being used in mining and not in manufacturing of zinc or lead. This conclusion is on the wrong understanding that there should be nexus between the usage of rock bolts in the mines and the manufacture of zinc. The appellants are engaged in the manufacture of zinc/lead ore concentrates on w .....

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..... excise duty. Considering the admitted fact that rock bolts are used as fixtures in the process of mining of ores the denial of credit on such rock bolts is legally not sustainable. The Original Authorities finding that rock bolts are not used in the manufacture of zinc is completely out of context and has no relevance to find their eligibility for credit. The rock bolts being used as fixtures in m .....

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