2009 (12) TMI 769

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..... ORDER Heard both sides. 2. Shri M.N. Bharathi, learned counsel appearing for the appellants states that the appellants namely M/s. The India Cements Ltd. have two cement factories at Sankari and Sankarnagar and they also have mines at both the places. He states that both the mines supply limestone to the nearest factory but sometimes part of the supply is also made to the other factory ....

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....registration is in the name of the legal entity. Therefore, in respect of both the units the assessee is the same legal person. The Hon'ble Supreme Court in para 5 of the cited decision has held as follows:- "As regards the Modvat/Cenvat credit on capital goods, if the mines are captive mines so that they constitute one integrated unit together with the concerned cement factory, Modvat/Cenvat c....