CCE, RAIPUR Vs. MAIHAR CEMENT

JUDGEMENT

(1.) THE appellants manufacture 'clinker & portland cement' falling under sub -heading Nos. 2502.10 and 2502.29. The Dy. Commissioner of Central Excise, Raipur vide his. Order dated 13.5.1996 denied them the modvat credit totally amounting to Rs. 1,62,508.00 availed by them during the month of February, 1995 on the capital goods viz.,

(2.) THIS is a Revenue appeal against the impugned order of Commissioner (Appeals). I have heard Shri A.S. Bedi, SDR for the appellants and Shri Sanjay Grover, Advocate for the respondents. The Revenue in their written Memo, of appeal have not disputed that the modvat credit as capital goods under Rule 57Q of the Central Excise Rules, 1944 on the aforesaid items is admissible to the respondents. In view of the decision of the Larger Bench of the Tribunal vide Miscellaneous Orders No. 60 -67/99 -NB dt. 13.4.1999 in the case of M/s. Jawahar Mills Ltd. v. CCE, Coimbatore (2000 (90) ECR 387 (T -LB)). It is however contended that the Govt. have filed a Special Leave Petition before the Hon'ble Supreme Court against the above order of the Tribunal and therefore the impugned order of Commissioner (Appeals) may be set aside. I have considered these submissions. The Hon'ble Supreme Court have since in their judgment in the case of CCE, Coimbatore v. M/s. Jawahar Mills Ltd. -, 2001 (132) ELT 3 (SC) :, 2001 (97) ECR 541 (SC), dismissed the Revenue petition. Following the ratio of this judgment, I dismiss the Revenue appeal.