Cce, Tirunelveli Vs. the India Cements Ltd. - Court Judgment

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CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided OnNov-30-2009
Case NumberE/110 of 2003 & E/CO/19 of 2004
Judge THE HONOURABLE MS. JYOTI BALASUNDARAM, VICE PRESIDENT & THE HONOURABLE DR. CHITTARANJAN SATAPATHY, TECHNICAL MEMBER
AppellantCce, Tirunelveli
RespondentThe India Cements Ltd.
Advocates:Shri T.H. Rao, SDR, for the Appellants. Shri M.N. Bharathi, Advocate for the Respondents.
Excerpt:
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.
Judgment:

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.