2003 (5) TMI 89

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....p; [Order per : S.S. Kang, Member (J)]. - Appellants are engaged in the manufacture of cement. Appellants availed benefit of Modvat credit in respect of capital goods which are used in the mines. The benefit was denied to the appellants on the ground that the capital goods are used outside the factory. When the matter came before two Members Bench, the following point of law is referred to the ....

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....half of the appellants submitted that the Hon'ble Supreme Court in the case of Jaypee Rewa Cement, relied upon by the Revenue, while interpreting Rule 57A of the Central Excise Rules, held that explosives which are used in the mines are entitled for the benefit of Modvat credit as inputs vide Rule 57A of Central Excise Rules. The Hon'ble Supreme Court, had no occasion to consider the provisions of....

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.... Gas v. CCE, Allahabad (supra). M/s. J.K. Udaipur Udyog Ltd. filed appeal before the Hon'ble Supreme Court and the Hon'ble Supreme Court disposed of the appeal along with the various other appeals in the case of Jaypee Rewa Cement v. CCE, M.P. reported in 2001 (133) E.L.T. 3. The Hon'ble Supreme Court dismissed the appeal filed by M/s. J.K. Udaipur Udyog Ltd. In para 22 of the judgment, Hon'ble Su....