RAJ CEMENT Vs. UOI

JUDGEMENT

(1.) THESE two cases of M/s. Raj Cement raise identical issues and are being heard and decided together.

(2.) TAX Reference Application No. 10/2002 has arisen out of the order passed by the Customs Excise and Gold Control Appellate Tribunal on 25. 7. 2002 before the provision for filing appeal came into force and in respect of the show cause notice dated 17. 6. 1998 issued by Superintendent, the Central Excise, Range Beawar stating that the assessee has erroneously availed the Modvat Credit from January 1998 to April 1998 on the items viz. , Blowbar, Impector, Scrapper chain, Appron feeder with scrapper and conveyor etc. as capital goods under Rule 57q of the Central Excise Rules, 1944. The notice was also issued in respect of capital goods viz. components for belt conveyor, and rubber conveyor belt which were used to carry lime stone from their mines to the factory premises.

(3.) THOUGH the questions are found in multifacets but the question of law arising for consideration can be summed up as under:- " Whether the assessee is entitled to avail modvat credit in respect of Duty paid on crushers and conveyors belts and parts thereof installed at mines for the purpose of obtaining intermediate product by crushing the limestone and then transporting it through conveyor belt from mines to the factory connecting the rope ways for being used in the factory?"