2005 (8) TMI 700

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....he Respondent. ORDER [Order per : S.L. Peeran, Member (J)]. - Both these appeals arise from OIA Nos. 237/2004-C.E., dated 13-9-2004 & 277/2004-C.E., dated 13-12-2004. The issue being common, therefore, the appeals are taken up together for disposal as per law. The appellants claimed Modvat credit in respect of explosives used in mines. The Commissioner (Appeals) has followed the ratio of the Ape....

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.... of factory in terms of definition in Section 2(e) of the CE Act and hence the benefit should be extended. This Bench, after due consideration, disagreed with the assessees' contention and held that in terms of the Apex Court judgment rendered in the case of CCE v. J.K. Udaipur Udyog Ltd. - 2004 (171) E.L.T. 289 (S.C.), the assessee will not be eligible to get the benefit of the Modvat credit in r....