2015 (5) TMI 1149

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..... ndustan Zinc Ltd. [2006 (5) TMI 44 - HIGH COURT RAJASTHAN] is to be followed in the instant case, since this Tribunal falls under the jurisdiction of the said court, where Court decided that which is used for production of final product eligible for modvat credit - credit allowed - appeal allowed - decided in favor of appellant.
Hon'ble Mr. S.K. Mohanty, Member (Judicial) Ms. Asmita Nayak, .....

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..... re open for any debate in view of the judgments delivered by the High Court in the cases of Ambuja Cements Eastern Ltd. vs CCE Raipur reported in 2010 (256) ELT 690 (Chattisgarh), CCE Bangalore- I vs Alfred Herbert (India) Ltd. reported in 2010 (257) ELT 29 (Kar.) and UOI vs Hindustan Zinc Ltd. reported in 2007 (214) ELT 510 (Raj.). Ld. Advocate further submits that the judgment in the case of Hin .....

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..... ning of plant and for up-keeping of the machinery directly involved in the manufacturing of the excisable goods, the same should be considered as 'Input'. I find that the judgment of Hon'ble Rajasthan High Court in the case of Hindustan Zinc Ltd. (supra) is to be followed in the instant case, since this Tribunal falls under the jurisdiction of the said court. Thus, the judgment cited by the Ld. DR .....

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