2016 (11) TMI 1435

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..... elation to the manufacture of Cement, and therefore, eligible for input Modvat credit in terms of Rule 57A of the Central Excise Rules, 1944? - Held that: - similar issue decided in the case of Commissioner of Central Excise Raipur Versus Ms Century Cements [2012 (11) TMI 961 - CHATTISGARH HIGH COURT], where it was held that Goods for producing or processing of any goods or for bringing about any .....

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..... e for generation of electricity could be considered to be used in or in relation to the manufacture of Cement, and therefore, eligible for input Modvat credit in terms of Rule 57A of the Central Excise Rules, 1944? . 2. The facts, in nutshell, are that the respondent-Company i.e. M/s. Maihar Cement is engaged in manufacture of cement. The respondent claimed Modvat credit of duty paid on number .....

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..... 8. It is well settled principle of law, as laid down by the Supreme Court in Commissioner of Central Excise, Coimbatore Others [(2001) 6 SCC 274] which has been referred with approval subsequently, that any of those goods for producing or processing of any goods or for bringing about any change in any substance for the manufacture of final product would be capital goods , and, therefore, qual .....

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