2004 (12) TMI 187

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.... Central Excise, Hyderabad. (i)     O-I-A No. 28/2002 (H-II) C.E., dated 31-7-2002 (ii)    O-I-A Nos. 29 to 38/2002 (H-II) C.E., dated 31-7-2002 (iii)   O-I-A Nos. 4 to 15/2002 (H-II)(D) C.E., dated 31-7-2002 2. The issue relates to the entitlement of Modvat credit on certain inputs and capital goods. The Revenue feels that the order of the Commissioner (Appeals) allowing the credit in respect of these items is wrong. Hence the appeals of the Revenue. 3. The following are the items involved in respect of the appeals. (i)      Lubricants used in Mines (ii)    Explosives used in Mines (iii)   The following capital goods ....

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...., we arrive at the following conclusions: It is a fact that after 1-4-2000, the term 'inputs' refers to items used within the factory premises only. By no stretch of imagination, 'mines' can be considered as 'factory premises'. This has been decided by the Hon'ble Supreme Court in the case of CCE, Jaipur v. J.K. Udyog Ltd. - 2004 (171) E.L.T. 289 (S.C.) = 2004 (96) ECC 73 (S.C.). Under these circumstances, we hold that Modvat credit on lubricants and explosives used in Mines is not admissible. Hence, the OIA Nos. 28/2002 (H-II) C.E., dated 31-7-2002 and 29 to 38/2002 (H-II) C.E., dated 31-7-2002 are set aside and the departmental appeals E/1140/2002 and E/1128 to 1137/2002 are allowed. 8. Capital Goods : In respect of the appeals against....