2004 (2) TMI 553

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....S. Bhatnagar, JDR, for the Respondent. [Order]. - In this appeal, the short question which arises for consideration is whether the explosives used by the assessee for mining limestone at off-factory sites during July to September, 2000 were eligible for input duty credit. During the said period "input" stood defined under Clause (d) of Rule 57AA as under :- '"Input" - means all goods, exc....

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.... 2. Heard both sides. Ld. Counsel for the appellants submits that the above issue stands already covered in favour of the assessee by the Tribunal's decisions in CCE v. Birla Corporation Ltd. [2002 (146) E.L.T. 215] and CCE v. J.K. Udaipur Udyog Ltd. [2002 (147) E.L.T. 877]. Ld. DR cites a contra decision vide Final Order No. A/1401/2003-NB(SM), dated 5-8-2003 in Appeal No. E/451/2003-NB(SM) ....