COMMISSIONER OF CENTRAL EXCISE Vs. MANIKGARH CEMENT LTD

JUDGEMENT

(1.) We have heard counsel for the parties.

(2.) Special leave granted.

(3.) We are of the view that this matter is covered by our judgment in Birla corpn. Ltd. v. CCE so far as MODVAT credit in respect of capital goods is concerned, such as ropeways, which connect the mines with the factory. We notice that there were some other disputes also regarding welding electrodes, oxygen and other gases, and lubricants, etc. However, in the appeals the only question on which the judgment and order of CEGAT has been challenged is the admissibility of MODVAT credit in respect of capital goods, namely, ropeways.