R.K. MARBLES LTD. Vs. CCE, JAIPUR-II

JUDGEMENT

(1.) IN this appeal filed by M/s R.K.Marbles Ltd.,the mater relates to the availment of modvat credit under Rule 57 -Q of the Central Excise Rules, 1944 on the capital goods used in mines for escavating marble blocks. The mines were at a distance of 100 km. from the factory of the appellants. Following the Tribunal's decisions, as referred to in para 3 of the order -in -appeal including the Larger Bench decision in the case of Jaypee Rewa Cement vs CCE , 2000 (119) ELT 552 (TLB), the Commissioner of Central Excise (Appeals) confirmed the view taken by the adjudicating authority and rejected the appeal of M/s R.K. Marbles Ltd.

(2.) SHRI K.K.Anand, advocate, fairly agreed that the matter was covered against the appellants by the Larger Bench decision, aforesaid, and another decision of the South Zonal Bench, Chennai in the case of Collector of Customs and Central Excise, Hyderabed vs India Cements Ltd. , 2000(118) ELT 700 (T).

(3.) SHRI Rajeev Tandon, SDR, submits that the appellate authority had followed the Tribunal's decisions and there was no merit in the present appeal.