TaxTMI 
TaxTMI 
2017 (5) TMI 33
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....lied 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 restored to the records of the Tribunal for hea....
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....sioner (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 both sides and perused the records. 5. It may b....
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....he 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 within the factory only. The said Rule was therefore to b....