Vikram Cement v. Commissioner of Central Excise, Indore
2006-02-16
ALTAMAS KABIR, B.P.SINGH
body2006
DigiLaw.ai
ORDER : 1. C.A. No. 1197/2005, C.A. No. 3422/2004, C.A. No. 4149/2004, C.A. No. 4150/2004, C.A. No. 4151/2004, C.A. No. 4152/2004, C.A. No. 4153/2004, C.A. No. 4120-4122/2004, C.A. No. 7175-7189/2004, C.A. No. 6698/2005, C.A. No. 1815/2005, C.A. No. 1613/2005, C.A. No. 2318-2320/2005, C.A. No. 6169-6171/2005, C.A. No. 6514/2005 Delay condoned. 2. We have heard counsel for the parties, and with their consent we dispose of the appeals in the following terms. 3. In all these cases, the only issue before this Court is with regard to the eligibility of Modvat/Cenvat credit on inputs and capital goods used in mines. 4. In so far as the Modvat/Cenvat credit on inputs (explosives, lubricating oils etc.) is concerned, the matter is squarely covered by the decision of this Court in the case of Vikram Cement v. CCE reported in 2006 (194) E.L.T. 3 . Therefore, the appeals where credit on inputs is concerned, are allowed. 5. As regards the Modvat/Cenvat credit on capital goods, if the mines are captive mines so that they constitute one integrated unit together with the concerned cement factory, Modvat/Cenvat credit on capital goods will be available to the assessee. On the other hand, if the mines are not captive mines but they supply to various other cement companies of different assessees, Modvat/Cenvat credit on capital goods used in such mines will not be available to the concerned assessee under the appropriate Modvat/Cenvat Rules. The matters are remanded to the respective original authorities for decision only on the above issue. These appeals are disposed of accordingly. No order as to costs. C.A. No. 1154/2006 ARISING OUT OF S.L.P. (C) No. 23205 OF 2003 Special Leave granted. Since all the parties are represented, this appeal is also disposed of in terms of the above order. C.A. No. 1159/2006 ARISING OUT OF S.L.P. (C) No. 19603 OF 2005 Delay condoned. Special Leave granted. Since all the parties are represented, this appeal is also disposed of in terms of the above order. Appeals disposed off.