COMMISSIONER OF CENTRAL EXCISE Vs. DIAMOND CEMENT

JUDGEMENT

(1.) REVENUE filed these appeals against the order -in -appeal passed by the Commissioner (Appeals). In the impugned order, the benefit of Modvat credit in respect of explosives used in mines and in respect of hydrazine hydrate used for softening the water, which was used in generation of electricity was denied.

(2.) LD . DR, appearing on behalf of the revenue, submits that the issue in respect of Modvat credit on explosives used in mines by the cement manufacturers is settled by the Larger Bench of the Tribunal in the case of Jaypee Rewa Cement reported in 2000 (38) RLT 1111.

(3.) IN respect of hydrazine hydrate. ld. DR submits that it is not used as input in the manufacture of final product and, therefore, is not entitled for the benefit of Modvat credit.