2003 (7) TMI 97

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....en made to us by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, under Section 35G(1) of the Central Excise Act, to consider the following question of law :  "Whether the explosives used in the respondents' mines situated outside the premises of their cement factory, for the purpose of excavating limestone as raw material for manufacture of cement, can be considered a....

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.... Modvat credit under Rule 57A of the Central Excise Rules, 1944. 3. The Assistant Commissioner disallowed the credit on the ground that the mining area was situated outside the factory and therefore, the explosives did not qualify for the credit. This order of the Assistant Commissioner was sustained by the Commissioner (Appeals). 4.  Thereafter, the respondent preferred an appeal to th....

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....r of Central Excise, M.P. reported in 2001 (133) E.L.T. 3 (S.C.) = (2001) 8 SCC 586. The facts of that case are similar to the facts of the instant case. In Jaypee Rewa Cement's case (supra) the appellant used Limestone as raw material for manufacture of cement in its factory. It used duty paid explosives to extract Limestone from the mines. The Assessee claimed Modvat credit under Rule 57A of the....