1997 (12) TMI 442

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....o the factory for mining limestones. He contended that the limestones are crushed into smaller size and this smaller limestones which resulted after crushing is sent to the factory through the ariel rope way and thereafter these limestones which are crushed  into smaller pieces in the factory and after powdering these smaller pieces, these are used in the manufacture of cement. The learned Counsel therefore pointed the whole process is integrally connected with the manufacture of cement. In this connection he stated that capital goods are entitled to the benefit of Modvat credit. He referred to the decision reported in 1996 (76) E.L.T. 358. He pointed out that in this decision of the single Member of the North Regional Bench, the benef....

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....redit. In the present case, provisions of Rule 57Q are to be looked into as in the case decided by the Tribunal in their decision dated 11-7-1997 cited supra. At para 5, the Tribunal has observed as follows : "5. We have considered the pleas made by both the sides. We observe that the first point that falls for consideration is whether the mines and cement factory can be considered as one unit. We observe that mining activity is a separate activity carried out under the Mines Act and the cement factory functions under the Factory Act. The excise license for the cement factory would include only such of those where before the activity relating to the manufacturing of cement is carried out. We have asked the learned Advocate to produce the....