2004 (12) TMI 113

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....he Cenvat credit is allowable on pipeline which is used for carrying water from reservoir to the factory for use in the manufacture of the finished products. The period of dispute is 1996-1997. 2. Shri B.L. Narasimhan, learned Advocate, appearing for the appellants pleaded that the appellants are bringing water from reservoir situated at 5/6 K.M. away from the factory through these pipes and tu....

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....apital goods and modvat credit is admissible. He also pleaded that the appeal filed by the Revenue against the order of the Tribunal in the case of J.K. Udaipur Udyog Ltd. v. CCE, Jaipur-II (supra) was withdrawn by the Revenue and it was disposed of by the Supreme Court as the appeal not pressed vide order dated 10-7-2003 in Civil Appeal No. 1129 of 2003. In view of this, the pipes and tubes which....

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....the Tribunal in the case of Raj Cement v. CCE, Jaipur - 2002 (150) E.L.T. 510 wherein it was held that area of mining of limestone even though connected by strip of land having conveyor for transporting limestone to factory cannot be treated as covered under definition of factory and conveyor used in limestone mines and components for belt conveyor and rubber belt used to carry limestone from mine....