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TMI Blog2017 (9) TMI 1424X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench of the Hon’ble Supreme Court in the case of Vikram Cements vs. Commissioner of Central Excise, Indore [2006 (2) TMI 1 - Supreme court], where it was held that Modvat/Cenvat credit on capital goods used in such mines will not be available to the concerned assessee under the appropriate Modvat/Cenvat Rules - the matter is remanded to the Adjudicating Authority to decide in the light of the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal of the respondent following the decision of the Hon ble Supreme Court in Civil Appeal No.2408 of 2001 dated 02.08.2006, in the case of South Eastern Coalfields Ltd. v. Commissioner of Customs Central Excise, Madhya Pradesh reported in 2006 (200) E.L.T. 357 (SC). In the instant appeal, Revenue has contested the order of the Commissioner(Appeals). During the course of hearing the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecified chapter heading of the first schedule to the Central Excise Tariff Act, 1985 or other specified items. The dumpers are classified under sub-heading 8704.30 which is not covered under the definition of capital goods and therefore ceases to be eligible by Cenvat Credit benefits. Dumpers tyres also ceases to be eligible as spares of dumpers. During the material period the appellants have ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s regards the Modvat/Cenvat credit on capital goods, if the mines are captive mines so that they constitute one integrated unit together with the concerned cement factory, Modvat/Cenvat credit on capital goods will be available to the assessee. On the other hand, if the mines are not captive mines but they supply to various other cement companies of different assessees, Modvat/Cenvat credit on cap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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