TaxTMI 
TaxTMI 
2008 (9) TMI 68
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.... a rope way, which raw materials are used in the factory. At the time of starting of the factory, the petitioner was obliged to obtain a licence under Rule 174 of the Central Excise Rules, 1944, and get a site plan of their premises approved by the Central Excise Authority. The petitioner would contend that at that time the petitioner submitted a site plan including the factory, the mines and the rope way, which site plan was approved by the respondents. Later on, a question arose in respect of availing of modvat credit in respect of cement factories, as to whether inputs used in the mines are also eligible for modvat credit. There was a further issue as to whether capital goods used in the mines also are eligible for modvat credit. These i....
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....as specifically stated thus: "..... The assessee produced ground plan and on the spot study conducted by me also, I am convinced that the mining areas also come under the purview of factory as has been held by the Commissioner of Central Excise & Customs (Appeals), Cochin in his order in appeal No.166/96 (c) dated 29.3.96. Also explosive used by the assessee in mines are allowed modvat credit in an earlier order in Appeal No.93/83 (c) Dt. 18.6.93 issued by Commissioner of Central Excise & Customs (Appeals) Cochin. For all these reasons, modvat credit availed on goods used in the mine of the assessee is allowable." A decision of the Commissioner of Central Excuse & Customs (Appeals) is also referred to in Ext.P4. While so, the third respon....
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....sal of the original petition. 4. The only question which arises for consideration in this case is as to whether as per the original ground plan submitted by the petitioner and approved by the Central Excise Authorities consisted of the mines and the ropeway, and whether merely for non availability of the approved plan it can be stated that the original ground plan approved did not consist of mines also, if there are sufficient materials available on record to prove that it really did. Fortunately for the petitioner they do have a very cogent and reliable material in this regard viz., Ext.P4 order passed by the Assistant Commissioner of Excise himself, which categorically held that the original approved plan included the mines also. I am of....