SAGAR CEMENTS Vs. CCE, HYDERABAD-III

JUDGEMENT

(1.) THESE three stay applications and appeals are taken up together for disposal as per law after granting waiver of pre -deposit of the amount involved, in view of the fact that the Commissioner (Appeals)in the impugned orders had followed the Five -Member Bench judgment in the case of M/s. Jaypee Rewa Cement,Rewa vs. CCE, Raipur reported in 2000(38) RLT 1111(CEGAT -LB)in which the Commissioner(Appeals)has held as under:

(2.) THE Commissioner(Appeals)has noted the above para in his orders while disposing of all the three appeals by order is Appeal No. 106 and 107/2000(H -III) CE dated 09.08.2000.Appellant were utilizing explosives for mining activity outside the factory.The larger bench in the case noted above has held that explosives used for quarrying limestone in mines situated away from the cement factory cannot be held to be 'goods' in or in relation to the manufacture of goods and the explosives was held to be not qualifying "inputs" for the benefit of Modvat Credit under Rules 57A of the Modvat Rules.

(3.) LEARNED Counsel submits that the mines are within the ground plan of the factory and hence this pleas was required to have been accepted by the larger bench.The issue is now pending before the Hon'ble Supreme Court and the reference application was also pending before the High Court.Therefore, he prays for waiver of pre - deposit of day amount and the appeals may be kept pending till the disposal of the appeal by the Hin'ble Supreme Court.