MANGLAM CEMENT LTD. Vs. CCE

JUDGEMENT

(1.) Heard both sides.

(2.) The dispute in the instant appeal relates to Modvat credit of Rs. 21,473/ - taken during the period April 2000, which was rejected by the Id. Commissioner (Appeals).

(3.) In this case the credit has been denied on the explosives which are used by the appellants in excavation of lime stone from their captive mines, which is ultimately used in the appellant's factory in the manufacture of their final products namely, clinker/cement. The appellants claimed that, in terms of Tribunal's decision in the case of Commissioner of Central Excise, Jaipur Vs. Birla Corporation Ltd. reported in 2002 -TAXINDIAONLINE -62 -CESTAT -DEL the credit is admissible.