INDIA CEMENTS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) No representation for the appellants despite notice. This being an old appeal (1998), I proceed to dispose it of after examining the records and hearing ld. SDR.

(2.) An order of the Commissioner (Appeals) is under challenge. It disallowed capital goods credit to the appellants for the period June/July, 1996 in respect of the following items: -

(3.) The question whether capital goods used in off -factory mines can claim Modvat credit under Rule 57Q stands covered against cement -manufacturers by the judgment of the Hon'ble Supreme Court in the case of Jaypee Rewa Cement v. CCE, M.P.[2001 (133) E.L.T. 3 (S.C.)]. Hence the order of the lower appellate authority is affirmed as regards the assessee' claim for Modvat credit on capital goods used in lime stone mines.