Cce, Tirunelveli Vs. the India Cements Ltd. - Court Judgment |
| Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai |
| Nov-30-2009 |
| E/110 of 2003 & E/CO/19 of 2004 |
| THE HONOURABLE MS. JYOTI BALASUNDARAM, VICE PRESIDENT & THE HONOURABLE DR. CHITTARANJAN SATAPATHY, TECHNICAL MEMBER |
| Cce, Tirunelveli |
| The India Cements Ltd. |
| Shri T.H. Rao, SDR, for the Appellants. Shri M.N. Bharathi, Advocate for the Respondents. |
per jyoti balasundaram on hearing both sides we find that the issue in dispute is namely the eligibility to credit on dumpers, tyre tube, flap etc. used in mines. there is no dispute that the mines are captive mines. hence following the decision of the apex court in vikram cement vs. cce, indore 2006 (197) elt 145 (sc), we uphold the impugned order extending the credit and dismiss the appeal. 2. the cross-objection is only in the nature of comments upon/reply to the revenues appeal and is therefore dismissed.
Per Jyoti Balasundaram
On hearing both sides we find that the issue in dispute is namely the eligibility to credit on dumpers, tyre tube, flap etc. used in mines. There is no dispute that the mines are captive mines. Hence following the decision of the apex Court in Vikram Cement Vs. CCE, Indore 2006 (197) ELT 145 (SC), we uphold the impugned order extending the credit and dismiss the appeal.
2. The cross-objection is only in the nature of comments upon/reply to the Revenues appeal and is therefore dismissed.