2016 (4) TMI 1203

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....ent: Mr.M.R. Sharma, D.R. ORDER These appeals are directed against the impugned order dated 14th February, 2007 passed by the Commissioner (Appeals-II), Customs and Central Excise, Jaipur, upholding disallowance of Cenvat Credit on cement in the adjudication order. 2. Brief facts of the case are that the appellant herein is engaged in the manufacture of Zinc Lead. The appellant has a conc....

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.... final product. Thus, in terms of broader definition of input contained in Rule 57 AA(d) of the erstwhile Central Excise Rules, 1944 and Rule 2 (g) of the Cenvat Credit Rules, 2002, Credit on Cement is available to the appellant. The ld. Advocate relies on the recent judgment of Hon'ble Supreme Court in the case of Ramala Sahkari Chinni Mills Ltd. Vs. CCE, Meerut-I, reported in 2016 TIOL 20 (SC) C....

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....elies on the judgment of Hon'ble Supreme Court in the case of Hindustan Zinc Ltd. Vs. Union of India reported in 2015 (325) ELT A 155 (SC), Union of India vs. Hindustan Zinc Ltd. reported in 2008 (225) ELT 183 (Raj.) & Union of India vs. Hindustan Zinc reported in 2014 (305) E.L.T. 123 (Raj.). 5. I have heard the ld. Counsel for both the sides and perused the records. 6. On perusal of the de....

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....as in the said decided case, the issue involved was with regard to interpretation of the phrase "includes" and not in context with ascertaining the fact as to whether the goods are used in or in relation to manufacture of final product. On the contrary, I find support from the judgment relied on by the Ld. D.R. for Revenue, wherein in the case of appellant itself, it has been held that cement used....