Custom, Excise & Service Tax Tribunal
M/S. Vikram Cement vs Cc & Ce, Indore on 10 May, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066 COURT NO. II Central Excise appeal No. 3230/2005-Ex[DB] [Arising out of Order-in-Appeal No. 110 & 111-CE/IND/APPL-II/2005 dated 28.7.2005 passed by the Commissioner (Appeals-II), Customs & Central Excise, Indore] Date of Hearing/decision: 10th May, 2013 M/s. Vikram Cement Appellant Versus CC & CE, Indore Respondent
Present for the Assessee : Shri Amit Jain, Advocate
Present for the Revenue : Shri Sanjay Jain, A.R.
Coram: Honble Shri D.N. Panda, Judicial Member
Honble Shri Rakesh Kumar, Technical Member
FINAL ORDER NO. 56379/2013
Per D.N. Panda
Shri Amit Jain, learned Counsel says that explosives, and lubricating oils used in mining activities shall not disentitle the appellant to Cenvat credit as has been held by the Apex Court in appellants own case reported in 206 (197) ELT 145 (S.C.). Revenue has no dis-agreement. Accordingly, Cenvat credit on these goods is allowed. Appeal stands disposed, accordingly.
(Dictated & pronounced in the Open Court.) (RAKESH KUMAR) (D.N. PANDA) TECHNICAL MEMBER JUDICIAL MEMBER RK