2002 (7) TMI 116

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er sub-heading 2502.29 and 2502.10 respectively of the Schedule appended to the Central Excise Tariff Act, 1985. 2.According to the respondent-revenue, the assessee has incorrectly availed the Modvat credit amounting to Rs. 6,37,523/- under Rule 57A of the Central Excise Rules, 1944 during the period September, 1999 to January, 2000. Thus, by the impugned show cause notice dated 18-2-2000 (Annex .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ocess of manufacturing cement and hence explosives cannot be held as inputs in or in relation to the manufacturing of cement. 4.The controversy is now been settled by the decision of the Apex Court in M/s. Jaypee Rewa Cement v. Commissioner of Central Excise, M.P. reported in 2001 (133) E.L.T. 3 (S.C.) = JT 2001 (7) S.C. 261. The Apex Court considering the Rule 57A(1) of the Central Excise Rules .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X