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TMI Blog2005 (7) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... ransporting the crushed limestone from the mines located 4.2 kms. away to the factory, is entitled to Modvat credit. The Customs, Excise Gold (Control) Appellate Tribunal, New Delhi (for short 'CEGAT') by its impugned order of 25th March, 2003 disallowed the Modvat credit on the ground that the ropeway transports raw material from the mines to the factory premises and is not a m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act that the learned Attorney General appearing for the Commissioner of Central Excise stated that he did not wish to press the appeal in view of the letter of the Department dated 5th June, 2003. The aforesaid letter reads as follows: Please refer to your office letter, dated 2nd May 03 on the above cited subject. In this connection it is to inform you that case of CCE, Chennai Vs. M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue was not pressed and was therefore, dismissed. The respondent having taken a conscious decision to accept the principles laid down in Pepsico India Holdings Ltd.(supra) cannot be permitted to take the opposite stand in this case. If we were to permit them to do so, the law will be in a state of confusion and will place the authorities as well as the assessees in a quandary. We, therefore, allow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missed by the tribunal. In view of the fact that we have today allowed the appeal of M/s. Birla Corporation Ltd. in Civil Appeal No.5118/2003, this appeal is also allowed and it is held that the appellant is entitled to the Modvat credit claimed before the tribunal. CIVIL APPEAL NO.4527/2005 [Arising out of SLP(C)No.3196/2004] Special leave granted. Heard counsel for the parties. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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