2017 (10) TMI 1033

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..... he case of J.K. Udaipur Udyog Ltd. [2004 (9) TMI 101 - SUPREME COURT OF INDIA] and held that The schemes of Modvat and Cenvat credit are not different - credit allowed - appeal allowed - decided in favor of appellant. - E/2509/2011-EX[SM] - A/71039/2017-SM[BR] - Dated:- 1-9-2017 - Mr. Anil G. Shakkarwar, Member (Technical) Shri Atul Gupta (Advocate) - for Appellant Shri Gyanendra Kuma .....

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..... ice. The appellant submitted before the Original Authority that the Hon ble Supreme Court ruled in the case of M/s Vikram Cement v/s Commissioner of Central Excise, Indore reported at 2006 (194) ELT 003 (SC) , that an assessee is eligible to availed Cenvat Credit on inputs and capital goods used in their captive mines. The Original Authority did not appreciate the contention and confirmed the d .....

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..... w of the said finding learned Commissioner (Appeals) disallowed the appeal preferred before him. Aggrieved by the said order the appellant is before this Tribunal. 3. Heard the learned counsel for the appellant, he has submitted that the Hon ble Supreme Court of India in their ruling in the case of Vikram Cement v/s Commissioner of Central Excise, Indore reported at 2006 (194) ELT 003 (SC) .....

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