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of <h1>Modvat credit appeal for spares in mines denied based on Rule 57Q</h1> <h3>VIKRAM SUPER CEMENT Versus COMMISSIONER OF C. EX., INDORE-I</h3> The appeal regarding Modvat credit for spares used in mines not approved as a 'factory' was dismissed by the Appellate Tribunal CEGAT, New Delhi, citing ... Modvat/Cenvat - Modvat on capital goods The Appellate Tribunal CEGAT, New Delhi dismissed the appeal regarding Modvat credit for spares used in mines not approved as a 'factory', citing the judgment in Jay Pee Rewa Cement v. CCE, Raipur. The appellant's appeal was rejected based on Rule 57Q, and the appeal was dismissed.
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