2016 (11) TMI 103

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.... Per Ashok K. Arya The appellant viz., M/s. Rajashreee Cements, a unit of M/s. Grasim Industries Ltd., Gulbarga is in appeal against the Order-in-Appeal No.284/2003 dated 28.8.2003 whereunder the credit of Rs. 14,99,586/- was disallowed under Rule 57Q of Central Excise Rules, 1944. 2. The appellant has been represented by the learned advocate, Shri Karthiekeyan.L.S., Advocate and Revenue has be....

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....ere used by the appellant in their factory. Only the Hydraulic Excavator on which credit of Rs. 7,40,000/- was availed by the appellant was used in their mines. (ii) The appellant submits that Section 57Q itself allows modvat credit on the capital goods used by a manufacturer in the factory. Therefore, it is the submission of the appellant that the modvat credit to the extent ofRs.7,59,586/- on t....

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.... Madras Cements Ltd. vs. CCE, Chennai: 2010 (257) E.L.T. 321 (S.C.) c. Maihar Cement vs. CCE, Bhopal: 2013 (296) E.L.T. 209 (Tri.-Del.) d. Ambuja Cement Eastern Ltd. vs. CCE & C, Raipur: 2015 (321) E.L.T. 497 (Tri.-Kolkata) affirmed by the Supreme Court in 2015 (321) E.L.T. A 197 (S.C.) 5. We have carefully considered the facts on record as well as the submissions made by both sides and the c....