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TMI Blog2016 (11) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... R Per Ashok K. Arya The appellant viz., M/s. Rajashreee Cements, a unit of M/s. Grasim Industries Ltd., Gulbarga is in appeal against the Order-in-Appeal No.284/2003 dated 28.8.2003 whereunder the credit of Rs. 14,99,586/- was disallowed under Rule 57Q of Central Excise Rules, 1944. 2. The appellant has been represented by the learned advocate, Shri Karthiekeyan.L.S., Advocate and Revenue has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were used by the appellant in their factory. Only the Hydraulic Excavator on which credit of Rs. 7,40,000/- was availed by the appellant was used in their mines. (ii) The appellant submits that Section 57Q itself allows modvat credit on the capital goods used by a manufacturer in the factory. Therefore, it is the submission of the appellant that the modvat credit to the extent ofRs.7,59,586/- on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Madras Cements Ltd. vs. CCE, Chennai: 2010 (257) E.L.T. 321 (S.C.) c. Maihar Cement vs. CCE, Bhopal: 2013 (296) E.L.T. 209 (Tri.-Del.) d. Ambuja Cement Eastern Ltd. vs. CCE & C, Raipur: 2015 (321) E.L.T. 497 (Tri.-Kolkata) affirmed by the Supreme Court in 2015 (321) E.L.T. A 197 (S.C.) 5. We have carefully considered the facts on record as well as the submissions made by both sides and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e one integrated unit together with the concerned cement factory, Modvat/Cenvat credit on capital goods will be available to the assessee........"
7. Considering the above observations of Hon'ble Supreme Court and other decisions cited above, the appeal is allowed with consequential relief to the appellant.
( Order is pronounced in open court on 04/10/2016. ) X X X X Extracts X X X X X X X X Extracts X X X X
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