2007 (6) TMI 405

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.... Rajadas, SDR, for the Respondent. [Order]. - These are applications filed by the appellants for condonation of the delay of their appeals, which are against Orders-in-Appeal Nos. 113-114/2004 dated 15-10-2004 passed by Commissioner of Central Excise (Appeals), Trichy. The impugned orders were received by the appellants on 20-10-2004 and the appeals were filed on 4-12-2006 with a delay of 25....

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....aipur Udyog (supra) needed reconsideration and accordingly referred the case to a Larger Bench. Later on, in the case reported as Vikram Cement v. Commissioner of Central Excise, Indore [2006 (194) E.L.T. 3 (S.C.)], a Larger Bench of the Hon'ble Supreme Court overruled J.K. Udaipur Udyog (supra) and inputs used at off-factory mines were held to be eligible for Modvat/Cenvat credit for the cement m....