2017 (5) TMI 33

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.... ORDER Appellant says that it has complied to the direction made by the Hon'ble High Court in CMA No.133 & 134/2011, disposed on 9.12.2016 and deposited Rs. 5,000/- in respect of each appeal with the Tamilnadu Mediation and Conciliation Centre, High Court Campus, Chennai, Accordingly, delay was condonable. 1.1 For no objection of Revenue to above deposit by appellants, these appeals are rest....

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.... as per the fact recorded by the learned Commissioner (Appeals) available on page 48 of the appeal folder. He has recorded that the vehicles were exclusively used to carry the raw materials from mines to factory. Similarly, the explosives were used in the mines which are situated 3 kms. away from the factory. On these two grounds, both the ingredients are not eligible to CENVAT credit. 4. Heard....

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....difference even by such replacement except widening the scope of "input" while the sum and substance remained the same. The word "all goods' used in the earlier 57A Rule 1944 was widened using the word "includes". The Hon'ble Court in para 10 of the Jaypee Rewa (supra) judgment was of the view that the input used in Rule 57A was with an enlarged manner without restricting the use of the input with....