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TMI Blog2018 (5) TMI 1293X X X X Extracts X X X X X X X X Extracts X X X X ..... MI 1 - SUPREME COURT] has held that if the mines are not captive mines but they supply to various other cement companies of different assessees, Modvat/Cenvat credit on capital goods used in such mines will not be available to the concerned assessee under the appropriate Modvat/Cenvat Rules - In the present case, it is not in dispute that the mines are captive mines - appeal allowed - decided in f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pital goods and spares exclusively used in mines. A show-cause notice was issued and the adjudicating authority vide the Order-in-Original disallowed credit of ₹ 10,25,816/- and ₹ 83,833/-. Aggrieved by the said order, appellant filed appeal before the Commissioner (A), who rejected the appeal and hence, the present appeal. 3. Heard both the parties and perused the records. 4. Le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13 (290) ELT 348 (Chh.) 5. On the other hand, the learned AR reiterated the impugned order. 6. After considering the submissions of both the parties, I find that the Hon ble Supreme Court in the case of Vikram Cement vs. CCE, Indore (supra) has held in para 4 and 5 as under: 4. In so far as the Modvat/Cenvat credit on inputs (explosives, lubricating oils etc.) is concerned, the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only on the above issue . In the present case, it is not in dispute that the mines are captive mines. 7. In view of the various decisions cited supra, I am of the considered view that the issue is squarely covered in favour of the appellant by the decisions cited supra. By following the ratio of the said decisions, I set aside the impugned order by allowing the appeal of the appellant with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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