2009 (6) TMI 312

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....he Appellant. Shri J.S. Negi, SDR, for the Respondent. [Order per: B.S.V. Murthy, Member (T)]. - This appeal has been filed against the impugned order denying the Cenvat credit amounting to Rs. 1,04,04,592/- and imposing a penalty of Rs. 50 lakhs on the appellant. The credit has been denied to the appellant on the item 'Belt-Yule Cord Conveyor Belting Cord' installed and used in the conveyor....

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....T. 3 (S.C) and in this judgment the Hon'ble Supreme Court held that if the mines are captive mines and constitute one integrated unit together with the concerned factory, Cenvat credit of duty paid on capital goods is available. He also submits that the Commissioner had relied upon the decision of the Tribunal in the case of M/s. Raj Cement v. CCE, Jaipur as reported in 2002 (150) E.L.T. 510 (Tri-....

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....ty is not a part of the factory and was also not in exclusive use of the appellant. However, this was countered by the learned advocate for the appellant by producing the approved ground plan which shows the jetty also in the plan. 4. We find that the conveyor belt is used for moving raw material from jetty to storage point and in this case, it has been submitted by the learned advocate that it....