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TMI Blog2018 (3) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... ience. Further, the respondent has obtained permission from Government of Tamil Nadu to dispose of the waste / inferior quality limestone to nearby industries. Such a disposal of waste will not make the mines non-captive mines - appeal dismissed - decided against Revenue. - E/CO/24/2010 and E/92/2010 - Final Order No. 40589 / 2018 - Dated:- 12-3-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is now before the Tribunal. 2. On behalf of the department, ld. AR Shri A. Cletus submitted that the Commissioner (Appeals) has erred in distinguishing the decision made in the case of Vikram Cement reported in 2008 (197) ELT 145 (SC). That the Apex Court in the case of Vikram Cement (supra) had held that credit is not admissible on capital goods, if the mines are not captive mines. In order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the inferior quality limestone thus generated during excavation and unfit for consumption in production of cement is sold by the respondent in the open market to non-cement manufacturers. Thus, it is clear that the respondent is not selling the limestone to other cement factories. For the very same reason, the mines are captive mines and the Commissioner (Appeals) has rightly analysed the said f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ptive mines for the reason that the respondents have been clearing the waste and inferior quality limestone from the captive mines to others. He argued that respondents sold the waste outside for its commercial exploitation and thus the mines do not become captive mines. He has argued that the waste should be stacked in the mines itself and selling of the waste outside would cease the mines to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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