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Hence these appeals.
2. The Learned Consultant, Shri. R.Parthasarathy appeared and argued for the appellant. Ld. Consultant made the following submissions:

2.1 The appellant availed Cenvat credit on Inputs, Capital goods Excise Appeal No.42338 of 2017 Excise Appeal No.41843 of 2018 Excise Appeal No.42232 of 2018 Excise Appeal No.41408 of 2019 and Input Services used in the mines and in the cement manufacturing plants. The appellant has mines nearer to all the three plants and all the mines are captive mines of the appellants and they had never sold any limestone to any other cement manufacturer. For operational convenience, and keeping in mind the cost of transportation of limestone from the mines to the respective plants, the appellant used to receive limestone consignments generally from their captive mines located nearer to the respective cement manufacturing plants. 2.2 As there were instances of shortage of the required quantity of lime stones from the captive mines nearer to their cement manufacturing plants, between 2010-11 to June 2017, they transferred limestone from their captive mines located nearer to Alathiyur plant to their Cement manufacturing plants located in Ariyalur and also in RR nagar plant located in Virudhunagar District. Likewise, during the above period, limestone consignments were also transferred from their captive mines nearer to Ariyalur Plant to RR nagar. As limestone falling under the heading 25210010/25210090 attracted NIL duty as per the CETA, 1985, the clearances of the limestone consignments were effected under cover of normal delivery challan and without payment of any duty. The appellant submits that limestone is the principal raw material for the manufacture of cement and it is extracted from the limestone mines and the said lime stones were not subjected to any other manufacturing Excise Appeal No.42338 of 2017 Excise Appeal No.41843 of 2018 Excise Appeal No.42232 of 2018 Excise Appeal No.41408 of 2019 operations.

2.3 The appellant submits that "LIMESTONE" is only a raw material for manufacture of cement and merely because it was included in Central Excise Tariff Act, 1985 under Chapter Heading 2521 with NIL Duty, it should not have been construed by the department as "exempted final product" so as to attract the mischief of Rule 6(3) of CCR Rules, which necessitated p a y m e n t of 5% / 6% of the value of exempted final product. 2.4 The appellant contends that limestone extracted from the mines is the basic raw material for cement and the said limestone is subjected to further operations such as crushing and other manufacturing operations in the cement plant so as to convert it in to Clinker which in turn, is subjected to further manufacturing operations so as to bring in to existence, the final product, viz. Cement. Irrespective of the place of use of limestone, the final products, in their case, are clinker and cement which attracted payment of duty at the time of clearances. The cement plants are located at Alathiyur, RR Nagar, Ariyallur, and are integral part of appellant company. Therefore, the mines adjoining the respective cement plant are required to be treated as captive mines itself. In other words, lime stone irrespective of the plants in which it is used cannot be treated as a final product. 2.5 The appellant submits that limestone, wherever they are used in cement plant, are at the most "intermediate goods" as held by Hon'ble Apex Court in the cases of JAYPEE REWA Excise Appeal No.42338 of 2017 Excise Appeal No.41843 of 2018 Excise Appeal No.42232 of 2018 Excise Appeal No.41408 of 2019 CEMENTS VS CCE, MP (2001-133-ELT-3-SC) wherein the Hon'ble Apex Court in Para 13 of their Judgement made the following observations:

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Excise Appeal No.42338 of 2017 Excise Appeal No.41843 of 2018 Excise Appeal No.42232 of 2018 Excise Appeal No.41408 of 2019 7.1. Admittedly, the appellant is engaged in manufacture of dutiable final product, Cement/Clinker falling under Chapter Heading 25 of CETA, 1985. They use inputs like explosives and lubricants and also input services, viz; site formation services, GTA services etc., in the captive mines for the purpose of procuring lime stone which is the main raw material used in the manufacture of cement. The limestone is chargeable to 'Nil' rate of duty. The dispute has arisen as the appellant during the period stock transferred certain quantity of limestone from their Alathiyur and Ariyallur plants to other plants. These plants (Alathiyur and Ariyallur) have already availed CENVAT credit of the inputs and input services used for procurement of limestone from mines near to the Cement plants. As already stated as far as these cement plants are concerned, the limestone so procured is a raw material used for manufacture of final product, viz., Cement. According to department, when the limestone is stock transferred to another plant of the appellant, the said quantity of limestone becomes a finished product, and being chargeable to 'Nil' rate of duty, it is an exempted finished product. That therefore, the appellant ought to have maintained separate accounts for the common inputs/input services used for such exempted finished products as under sub rule (2) of Rule (6) of CCR, 2004.

7.9 In the case of Vikram Cement Vs Commissioner of Central Excise 2006 (194) ELT 3(S.C.) the question that was considered was again the eligibility of credit on explosives used in captive mines. The Hon'ble Apex Court held that the credit would be eligible and that the decision in the case of M/s.Jaypee Rewa Cement would apply. It was also held that CENVAT Rules in effect substituted the Modvat Rules. The issue on hand is not eligibility of credit on explosives used in captive mines, and therefore not applicable. 7.10 In the case of Vikram Cement Vs Commissioner of Central Excise, Indore 2006 (197) ELT 145 (S.C.) the earlier view that Modvat/Cenvat credit on inputs (explosives, lubricants) is eligible was affirmed. In addition, it was held that if mines are captive mines so that they constitute one integral unit together with the concerned cement factory, Modvat/Cenvat credit on capital goods is eligible. If the mines are not captive mines but they supply to various other cement factories of different assesses, the Modvat/Cenvat credit on Excise Appeal No.42338 of 2017 Excise Appeal No.41843 of 2018 Excise Appeal No.42232 of 2018 Excise Appeal No.41408 of 2019 capital goods used in such mines is not available. The issue on hand is not eligibility of credit on capital goods and this decision is of no assistance to the appellant. The appellant has also argued that being captive mines when stock transferred to plants not adjoining to the captive mines, there cannot be any requirement to maintaining separate accounts as all the plants are integral part of the same company. It is to be noted that the stock transfer takes place after availment of credit on inputs/input services by one plant. For e.g., the Alathiyur plant availed credit of inputs/input service for procurement of lime stone. This quantity of lime stone is the stock transferred to another plant (Ariyallur). The credit on inputs is eligible as the lime stone is a raw material for manufacture of finished product. However, when stock transferred to another plant, that quantity of lime stone produced by use of inputs and input services become an exempted final product attracting the obligation to maintain separate accounts.