2002 (7) TMI 116

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....titioner M/s. Shree Cement Ltd., Beawar is engaged in manufacture of cement and clinker falling under Chapter sub-heading 2502.29 and 2502.10 respectively of the Schedule appended to the Central Excise Tariff Act, 1985. 2.According to the respondent-revenue, the assessee has incorrectly availed the Modvat credit amounting to Rs. 6,37,523/- under Rule 57A of the Central Excise Rules, 1944 during....

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....d Fuel Oil (ANFO). The department took the view that mining of lime stone is not an integrated part of the process of manufacturing cement and hence explosives cannot be held as inputs in or in relation to the manufacturing of cement. 4.The controversy is now been settled by the decision of the Apex Court in M/s. Jaypee Rewa Cement v. Commissioner of Central Excise, M.P. reported in 2001 (133) ....