2018 (5) TMI 1293

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....nt ORDER The present appeal is directed against the impugned order dated 31.8.2004 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of clinker and cement falling under Chapter 25 and are availing the CENVAT credit on inputs and capital goods. Durin....

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....that this issue is no more res integra and has been settled by various decisions of the Tribunal, High Court and Supreme Court. In support of this submission, he relied upon the following decisions: * Japee Rewa Cement vs. CCE, MP: 2011 (133) ELT 3 (SC) * Vikram Cement vs. CCE, Indore: 2006 (194) ELT 3 (SC) * Vikram Cement vs. CCE, Indore: 2006 (197) ELT 145 (SC) * Madras Cements Ltd. vs. ....

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.... captive mines so that they constitute one integrated unit together with the concerned cement factory, Modvat/Cenvat credit on capital goods will be available to the assessee. On the other hand, if the mines are not captive mines but they supply to various other cement companies of different assessees, Modvat/Cenvat credit on capital goods used in such mines will not be available to the concerned ....