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2008 (8) TMI 302

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..... ].- These applications are by the appellants pointing out that there is a mistake apparent from the record in Final Order Nos. 1273 & 1274/2007, dated 18-10-2007. It is submitted that Modvat credit on capital goods used at off-factory limestone mines during the periods August to October 1999 and October 2000 to April 2001 was denied in the above final order on the ground that the capital goods wer .....

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..... tered only to the limestone requirement of the assessee. The learned consultant for the appellant submits that the capital goods in question were used only in captive mines and, therefore, in view of the apex Court's ruling rendered in the second Vikram Cements case, the appellants are entitled to avail Modvat credit on such capital goods. It is also pointed out that the non-consideration of the a .....

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..... is an error apparent from the record in Final Order Nos. 1273 & 1274/2007, dated 18-10-2007 passed by this Bench on account of non-consideration of the Apex Court's judgment rendered in the second Vikram Cement's case. Accordingly, the Final Orders are recalled. The applications are allowed to this extent. The appeals are being disposed of by separate order. (Dictated and pronounced in open Court .....

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