2000 (6) TMI 343

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....e Respondent. [Order]. - This appeal arises from Order-in-Appeal No. 3/98(H-II)CE dated 19-1-1998 by which Modvat credit on Hindustan Dumper has been disallowed under Rule 57U of the Central Excise Rules on the ground that dumpers are basically used in mines for the activities explained and very rarely used within the factory premises for carrying of clinker. The Commissioner (Appeals) has f....

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.... not been challenged. He also further relies on another Order-in-Appeal No. 282/95 dated 16-8-1995, wherein also the Commissioner (Appeals) has noted that the mines leased out to the appellants are inside the factory. He submits that therefore, the fact of mines being within the factory and in terms of the approved ground plan requires consideration. He submits that the facts have not been correct....

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.... in the case of India Cements as reported in 2000 (118) E.L.T. 700 (Tribunal) = 2000 (36) RLT 817. 4. On a careful consideration of these submissions and on a perusal of the order impugned and also the Order-in-Original No. 35/99 dated 16-11-1999 passed by the Deputy Commissioner in another matter and the Order-in-Appeal No. 282/95 dated 16-8-1995, wherein it is seen that there is an obser....