2012 (2) TMI 416

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....Chakraborty, AR, for the Respondent. ORDER Heard both sides. 2. The appellant filed this appeal against Order-in-Appeal No. 36/B- 11/06 dated, 17-4-2006 whereby the ld. Commr. (Appeals) upheld the lower adjudicating authority's order disallowing the Modvat credit of Rs. 99,960/-. 3. Briefly stated facts of the case are that the appellant is registered with Central Excise and ....

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....ase. The contention of the applicant is that their mine is captive mine and registered with the Central Excise Authorities and Cenvat credit utilized for captive mine is allowable in view of Hon'ble Supreme Court's decision in the case of Vikram Cement v. Commr. of Central Excise, Indore reported in 2006 (197) E.L.T. 145 (S.C.) and the decision have been followed by this Tribunal in the case of Ga....

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....aid goods has been used in the captive mines. Hon'ble Supreme Court in the case of Vikram Cement (supra) in para 5 has held as under: "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 credit on capital goods will be available to the assessee. On the other han....