2003 (8) TMI 398

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....Shri S.C. Pushkarna, JDR, for the Respondent. [Order]. -  Having examined the records and heard both the sides, I am inclined to dispose of the appeal itself finally. Accordingly, application for waiver of pre-deposit is allowed and the appeal is taken-up. 2. Modvat credit of Rs. 1,24,488/- which was taken on weigh bridges during Jan. to Dec., 1998 under Rule 57Q of the erstwhil....

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....nch, following the Supreme Court's judgment in Jaypee Rewa Cement [2001 (133) E.L.T. 3 (S.C.) = 2001 (46) RLT 491 (S.C.)], held that the capital goods used outside the factory were not eligible for Modvat credit. Ld. Counsel, however, relies on certain case law and prays for vacating the penalty imposed on the appellants. He submits that, in view of the decision of the Supreme Court in CCE v. Raja....

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....mmencing with the unloading of cane and ending with the manufacture of sugar. The DR submits that the 'unloading' referred to by the Tribunal in the cited case was unloading of cane in the factory and not at the weigh bridge site or any other site away from the factory. He also seeks to distinguish the case of Rajasthan State Chemical Works. 5. Having carefully examined the submissions, I ....

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....ver, as rightly pointed out by the DR, a plea of the kind spelt out by the Counsel today could not have been based on the Tribunal's decision in Mansurpur Sugar Mills case. What was held in that case was that the process of manufacture of sugar commenced with unloading of cane. There is nothing in the Tribunal's judgment to indicate that the process of manufacture of sugar commenced with unloading....