TaxTMI 
TaxTMI 
2002 (3) TMI 786
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.... filed by the Department against the decision of the Commissioner of Customs and Central Excise (Appeals), Trichy made in the Order-in-Appeal No. 33/2000 (MDU) (MJ), dt. 25-5-2000. In the Appeal, the Commissioner (Appeals) has granted Modvat credit under Rule 57Q of the Central Excise Rules, 1944 in terms of the judgment of the Tribunal in the case of Sone Valley Portland Cement Company reported i....
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....d in their absence which will not be prejudicial to their interest in their favour. 3. Appearing for the Revenue the ld. DR reiterates the grounds of appeal. 4. I have heard the ld. DR and perused the records. The fact remains the entire matter has been decided by the Hon'ble Supreme Court in the case of Jaypee Rewa Cements Ltd. v. CCE, MP reported in 2001 (133) E.L.T. 3 (SC) which is ....
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....s not in any way restrict the use of the input within the factory premises nor does the said Rule 57A require the inputs to be brought into the factory premises at any point of time." 5. In the above paragraphs, the Hon'ble Apex Court has clearly laid down the principles governing the grant of input credit. It is true that ld. DR strenuously argued that views of the court in respect of input....