INDIA CEMENTS LTD. Vs. CCE [ALONGWITH APPEAL NO.

JUDGEMENT

(1.) Since common issue is involved in all these appeals relating to availing of Modvat credit on capital goods, hence all these appeals are taken up together for final disposal with the consent of both sides.

(2.) Ld. DR reiterates the findings recorded in the appeal memo.

(3.) On a careful consideration, I notice that the Tribunal in the case of R.S. Industries (RM) Ltd. v. CCE, Jaipur, 2002 (147) ELT 205 (T) remanded the matter for denovo consideration on the ground that the documents issued by IOC were proper documents and the particulars are required to be verified. The same situation has arisen in this case and, therefore, I allow the appeal only on this aspect by remanding the same with a direction to the original authority to re -consider the appellants plea pertaining to the documents on the above three products. Insofar as the appellants plea pertaining to the grant of Modvat credit on capital goods utilised in the mines are concerned, there is no merit in their plea. Therefore, respectfully following the citations referred to above, the appeals to that extent are rejected.