2009 (4) TMI 572

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....he Appellant. Shri A.K. Rastogi, DR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral) (for the Bench]. -  Heard. 2. The only issue which is sought to be raised in the matter is as to whether cement used as construction/building material in the mines can be eligible input for the purpose of availment of modvat credit under the provisions of MODVAT....

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....the cement is used in relation to manufacturing of final product as the same was not used co-extensively with the process of manufacture of final product and hence it is not integrally connected with the manufacture for final product." 4. The High Court has further ruled that "the cement which is building/construction material and which is used in the mines as construction, repairing or ma....

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....fault can be found. The appellant had submitted that for a considerable time, the order of the Tribunal on the said issue was in favour of the appellant. Besides that the matter relates to interpretation of provisions of law and considering the same, there was no occasion for imposition of penalty as the law on the point has been settled recently by the decision of the Hon'ble Rajasthan High Court....