ADITYA CEMENTS LTD. Vs. C.C.E.

JUDGEMENT

(1.) THE appellant has preferred this appeal against the order -in -Appeal dt. 13.5.03 wherein the Modvat credit availed on lubricating oil and greases used at mining area is denied.

(2.) RELEVANT facts of the case for consideration are that the appellant has availed credit of Modvat on inputs. The said inputs were utilized by them in the mining area adjacent to their factory. A SCN was issued to the appellant for demand of the credit utilized in the inputs used in the mining area as the mining area is not considered as factory. On adjudication the demand was confirmed and penalty was imposed. The appellate authority also concerned with the view of the adjudicating authority and upheld the order -in -original hence this appeal.

(3.) THE Ld. Advocate submits that the show cause notice issued in this case is for extended period and is not tenable as this SCN is issued after on an identical issue, in respect of the same items another SCN was issued and adjudicated. He submits that the ground plan of the appellant very clearly shows that the mining area of the appellant is adjacent to the factory and separated only by a common road, hence it can be said that the inputs were used in the factory.