2000 (8) TMI 394

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....one, for the Respondents. [Order]. - The revenue filed these appeals against the common impugned order passed by the Commissioner of Central Excise (Appeals). In the impugned order, the benefit in respect of explosives used in the mines for obtaining lime-stone for the manufacture of cement was allowed. 2. Ld. DR appearing on behalf of the revenue, submits that the explosives are use....

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....kms away from the factory. He, further, submits that one of the mines is situated adjoining the factory of the appellants. His contention is that the explosives used in the mines which are adjoining the factory, where cement is manufactured, are entitled for the benefit of Modvat credit even in view of the above mentioned Larger Bench decision. He, therefore, prays that the appeals be dismissed. ....