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TMI Blog2017 (5) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant should get the CENVAT credit - Held that: - While explosive was used in the mining, lubricants were used for the purpose of transportation of the goods in the mining area as well as bringing the raw materials to the factory. There appears an inextricable link between the input and output for which the appellant is entitled to the CENVAT credit - appeal allowed - decided in favor of appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling by the Apex Court in the case of Vikram Cement Vs. Commissioner of Central Excise, Indore reported in 2006 (194) ELT 3 (SC) approving the judgment of the Apex Court in Jaypee Rewa Cement Vs. Commissioner of Central Excise, M.P. reported in 2001 (133) ELT 3 (SC). Similarly, the lubricants being used in vehicle plying in mining area and to bring raw material from mine to factory, CENVAT credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reported in 2004 (178) ELT 289 (SC) for which reference was made to Larger Bench. This is on the context whether the law laid down in J.K. Udaipur Udyog (supra) in respect of the MODVAT credit under 1944 Rules was good law to grant MODVAT credit on the explosives and inputs used in quarrying limestone mine. 5.2 The Larger Bench in Vikram Cement Vs. Commissioner of Central Excise, Indore judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that reading of Rule 57J along with Notification issued on 20.6.1986, leaves no manner of doubt that even in respect of input used in the manufacture of intermediate product which product then used for manufacture of final product, allows credit on the duty paid in respect of the input to the manufacturer. Therefore, the Court was of the view that the decision in Jaypee Rewa Cement (supra) holds ..... X X X X Extracts X X X X X X X X Extracts X X X X
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