TaxTMI 
TaxTMI 
2000 (7) TMI 150
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....posal as per law. E/1810/98 arises from Order-in-Appeal No. 6/98 (G) C.E. dated 30-4-1998 by which the Commissioner (Appeals) has granted the benefit of Modvat credit in respect of explosives used in Mine operations for excavating limestone which is used in the manufacture of final products cement by applying the ratio of the Bench order rendered in the case of Jaypee Rewa Cement v. CCE, Raipur [1....
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.... for the benefit of Modvat credit. Therefore, respectfully following the ratio thereof, the impugned order is set aside and the appeal is allowed. 4.Appeal E/1809 & 1733/98 raise a common question of law and facts. In both the appeals, appellants had claimed Modvat credit on the ground that the spares, components and accessories received during the period 1-2-1996 to 30-4-1996 which were used in ....
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.... capital goods, the explanation under the Rule contained 3 clauses (a), (b) and (c). Clause (b) covered components, spares and accessories of machinery, plant, equipment mentioned in clause (a). The clause did not stipulate that only those spares and accessories pertaining to machineries received after 1-3-1994 would alone be eligible for credit. 5.The Revenue are contesting the appeal on the gro....