9911796707
TMI Blog2016 (11) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... excavator, which was used by the appellant in their mines - Held that: - the matter is squarely covered by the Hon’ble Supreme Court s decision in case of Madras Cement Ltd. vs. CCE, Chennai [2010 (7) TMI 179 - SUPREME COURT] where it was held that As regards the Modvat/Cenvat credit on capital, goods, if the mines are captive mines so that they constitute one integrated unit together with the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the lower Revenue authorities have disallowed the modvat credit on various goods viz., crane, parts of rail locomotive, hydraulic excavator, spare for DG set, diesel oil engine, hose assembly, etc. under Rule 57Q of Central Excise Rules, 1944. The appellants are manufacturers of cement and clinker. They availed modvat credit on the subject items. It is on record that the appellant used thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is allowable. (iii) Further, the impugned Order-in-Appeal has denied the modvat credit of ₹ 7,40,000/- availed by the appellant on the Hydraulic Excavator on the ground that the said item has been used by the appellant in their mines which is situated outside the factory and therefore cannot be considered as Capital Goods . In this regard, the appellant submits that it is a settled position ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rely covered by the Hon'ble Supreme Court s decision in case of Madras Cement Ltd. vs. CCE, Chennai (supra); Vikram Cement vs. CCE, Indore (supra) and CESTAT, Kolkata s decision in the case of Ambuja Cement Eastern Ltd. (supra). The Hon'ble Supreme Court in the case of Madras Cement Ltd. (supra) has observed as under: "2. In so far as the Modvat/Cenvat credit on inputs (explosives, lubricating o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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