TaxTMI 
TaxTMI 
2013 (8) TMI 503
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....into force of National Tax Tribunal Act, 2005 under section 35H of the Central Excise Act, 1944. The facts of the case are that the respondent was engaged in the manufacturing of cement and was extracting limestones from the mines and for that purpose it was using explosives. The respondent had claimed MODVAT under Rule 57A of the Central Excise Rules, 1944 (hereinafter referred to as 'Rules' for short) on the explosives used by the respondent in mines. The aforesaid contention of the respondent was accepted by the Tribunal and it was held that the explosives used in the mines for blasting limestones was eligible for MODVAT under Rule 57A of the Rules. Thereafter the Revenue had moved an application before the Tribunal for referring the m....
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....ed in or in relation to the manufacture of the said final products (hereinafter referred to as the "inputs") and for utilising the credit so allowed towards payment of duty of excise leviable on the final products, whether under the Act or under any other Act, as may be specified in the said notification, subject to the provisions of this section and the conditions and restrictions that may be specified in the notification : Provided that the Central Government may specify the goods or classes of goods in respect of which the credit of specified duty may be restricted. [Explanation - For the purposes of this rule, "inputs" includes - (a) inputs which are manufactured and used within the factory of production in or, in relation to the man....
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....ld be regarded as an input for the purpose of Rule 57A. Sub-rule (1) of Rule 57A does not, in any way, specify that the inputs have to be utilised within the factory premises. The explanation contained in Rule 57A is merely meant to enlarge the meaning of the word "input" and does not in any way restrict the use of the input within the factory premises nor does the said Rule 57A require the inputs to be brought into the factory premises at any point of time. 11. The appellants could not have claimed for MODVAT credit in respect of lime stone because of the provisions of Rule 57C, inasmuch as there was an exemption from levy of excise duty in respect thereof. There was an exemption for a certain period and for the rest of the period the tar....
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.... (i) goods classifiable under any heading of Chapter 24 of the Schedule to the said Act; (i) goods classifiable under any heading of Chapter 24 of the Schedule to the said Act; (i) goods classifiable under any heading of Chapter 24 of the Schedule to the said Act; (ii) goods classifiable under Heading 36.05 or 37.06 of the Schedule to the said Act; (ii) goods classifiable under Heading 36.05 or 37.06 of the Schedule to the said Act; (ii) goods classifiable under Heading 36.05 or 37.06 of the Schedule to the said Act; (iii) goods classifiable under Sub-Heading 2710.11, 2710.12, 2710.13 or 2710.19 (except natural gasoline liquid) of the Schedule to the said Act; (iii) goods classifiable under Sub-Heading 2710.11,....