Customs, Excise and Gold Tribunal - Delhi
M/S. Modi Cement Ltd. vs Commissioner Of Central Excise, Raipur on 3 January, 2001
ORDER
S.S. Kang
1. The appellant vide letter dated 22.12.2000 made a request to decide the appeal on merit.
2. Appellant filed this appeal against the order in appeal whereby the benefit of MODVAT credit in respect of explosive was denied to the appellant.
3. Heard learned JDR and perused the appeal papers.
4. The appellants are engaged in the manufacture of cement and they were using the explosive in their mines and (SIC) availing the benefit of MODVAT credit on these explosives as input. This issue is now settled by the Larger Bench of the Tribunal in the case of Japee Rewa Cement, Rewa Vs. Commissioner of Central Excise, Raipur, reported 2000 (38) RLT 1111 (CEGAT) L.B.. The Larger Bench of the Tribunal held that explosive used for quarrying limestone in mines are not entitled for the benefit of MODVAT credit as input. In view of the above decision of the Tribunal, I find no infirmity in the impugned order. The appeal is dismissed.