2018 (5) TMI 1293

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....r. Pakshirajan, AR - For the Respondent 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 CENVA....

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....n be allowed or not. Learned counsel submitted 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) • Vik....

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.... credit on inputs is concerned, are allowed. 5. As regards the Modvat/Cenvat credit on capital goods, if the mines are 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....