2008 (8) TMI 744

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....o, Member (J)]. - This order is necessitated by the Hon'ble High Court's order dated 18-4-2008 in Referred Case No. 97/2001 (The India Cements Ltd. v. Commissioner of Customs and Central Excise, Hyderabad-II), wherein the questions of law referred to by this Bench of the Tribunal under Section 35H(1) of the Central Excise Act were answered in favour of the assessee. The said questions of law are....

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....d, in adjudication of a show-cause notice, denied capital goods credit to the assessee in respect of dumpers and excavators used in mines for, or in connection with, mining of limestone, one of the raw materials required for the manufacture of cement (final product). However, the first appellate authority allowed the credit to the party after holding that the excavation and transportation of limes....