2004 (10) TMI 444

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....vocate, for the Appellant. Shri S.C. Pushkarna, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The above appeals arise out of separate orders-in-appeal relating to the issue of admissibility of Modvat credit and are hence heard together and disposed off by this common order. 2. In the appeals arising out of Order-in-Appeal Nos. 287 to 294/2003 the iss....

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....r the manufacture of cement are entitled to Modvat credit. In the case of the same appellants [2004 (169) E.L.T. 34] the Tribunal held that credit is admissible on inputs used for generation of electricity as unit No. (1) and Unit No. (2) are adjacent to each other and are regarded as one factory. (The objection of the Revenue is that units are different and are to be treated as separate factories....