2000 (7) TMI 150

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... No. 6/98 (G) C.E. dated 30-4-1998 by which the Commissioner (Appeals) has granted the benefit of Modvat credit in respect of explosives used in Mine operations for excavating limestone which is used in the manufacture of final products cement by applying the ratio of the Bench order rendered in the case of Jaypee Rewa Cement v. CCE, Raipur [1997 (95) E.L.T. 429 (Tri)]. The respondent has been ser .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... fully following the ratio thereof, the impugned order is set aside and the appeal is allowed. 4.Appeal E/1809 1733/98 raise a common question of law and facts. In both the appeals, appellants had claimed Modvat credit on the ground that the spares, components and accessories received during the period 1-2-1996 to 30-4-1996 which were used in the machine, machineries, plant equipments and bou .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ined 3 clauses (a), (b) and (c). Clause (b) covered components, spares and accessories of machinery, plant, equipment mentioned in clause (a). The clause did not stipulate that only those spares and accessories pertaining to machineries received after 1-3-1994 would alone be eligible for credit. 5.The Revenue are contesting the appeal on the ground that the Commissioner's order in the case of Or .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X