2004 (12) TMI 217

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....aman, Member (T)]. - The issue relates to entitlement of Modvat credit on certain capital goods. The appellants aggrieved over the decision of the Commissioner (Appeals), have come up before the Tribunal for redressing their grievance. 2. Shri S. Muthuvenkataraman, learned Advocate appeared on behalf of the appellants and Shri L. Narasimha Murthy, learned SDR appeared on behalf of the Departmen....

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.... 3. As regards Ropeway Parts falling under Chapter 8426.00, the Commissioner (Appeals) has denied the Modvat credit as the Ropeway Parts are used in mines and not in the factory. The appellants have relied on the decision of this Tribunal Final Order No. 1787, 1788/2004 , dated 8-11-2004 [2005 (180) E.L.T. 247 (T)], in the case of India Cements Ltd. v. Commissioner of Central Excise, Hyderabad-II....