2015 (11) TMI 155

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....t that a batch of civil appeals was decided by this Court vide orders dated 27.07.2010 with leading case being Civil Appeal No. 7099-7100 of 2005 titled M/s. 'M/s. Madras Cements Ltd. v. Commissioner of Central Excise, Chennai'. In the said case, this Court held as under: - "In so far as the MODVAT/CENVAT credit on inputs (explosives, lubricating oils etc.) is concenred, the issue is squarely covered by the decision of this Court in the case of Vikram Cement Vs. CCE reported in 2006 (194) ELT 3. Therefore, the appeals, where credit on inputs is concerned, are allowed. 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 con....

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....cement factory. MODVAT/CENVAT credit on capital goods will be available to the assessee. On the other hand, if the mines are not captive mines but they supply to various other similar companies of different assessees, MODVAT/CENVAT credit on capital goods used in such mines will not be available to the concerned assessee under the appropriate MODVAT/CENVAT rules. The Supreme Court had remanded the matter to the respective original authorities for decision on the said issue. In the present case, the Commissioner (Appeals) has not given any finding on the stand taken by the assessee that the mining area was a part of the factory premises as per the ground plan and the Registration Certificate. If the mines from which the material is excavated....