2001 (4) TMI 493

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....nan, DR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - All these four appeals and stay applications are taken up together for disposal as per law, as the issue lies in a short compass. The Commissioner has dismissed the appeals by holding that appellants were not entitled to Modvat credit on explosives used for excavating the limestone in the mines situated outside the factory. H....

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.... factory cannot be held to be "goods used in or in relation to the manufacture of cement" and consequently would not qualify to be "inputs" for the Modvat credit under Rule 57A of the Central Excise Rules, 1944". The above observation has been quoted by the Commissioner in his order and following the judicial discipline, he has applied the ratio and dismissed the appeal. 2. Ld. Consultant S....

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.... outside the factory. He further points out that a similar view has been taken with regard to the dumpers which have been used outside the factory in the case of Madras Cements Ltd. [1998 (99) E.L.T. 395 (Trib.)]. Therefore, any item which is used outside the factory cannot be eligible to the benefit of Modvat credit and the issue being fully settled, cannot be challenged on the grounds raised by ....

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....rder-in-Original of the Assistant Commissioner also noted large number of judgments in this regard which are all in favour of the Revenue. At this stage, ld. Consultant interrupts and submits that the mines were all located inside the factory. We are not in a position to appreciate this interruption and also we notice that this issue was not the point raised before either of the authorities. No do....