inputs and capital goods used in mines, mainly explosives, lubricating oils etc., held that if the mines are captive mines so that they constitute ... assessee. On the other hand, if the mines are not captive mines but they supply to various other cement companies of different assessees, MODVAT/CENVAT
said capital goods, used outside the factory i.e. in captive mines, in favour of any third party, like the present case, hence, the principle
stated, are as under :
The assessee, a manufacturer of cement, had captive mines where they produced limestone using explosives etc. While the limestone was used
inputs namely explosives, ammonium nitrate and detonators etc., used in the mines outside the factory premises. Commissioner (Appeals) set aside the adjudication orders and allowed ... identical issue to verify as to whether it is captive mines.
5. Respectfully following the decision of the Honble Supreme Court, in the applicant
mines. Further, the Apex Court has held that as regards the CENVAT Credit in respect of capital goods used in the mines, which are captive ... mines so that they constitute one integrated unit together with the concerned cement factory, CENVAT Credit will be available.
3.1 Further ground raised is that
respect of service tax paid on mining, survey and map makings services availed in the appellants mines located away from the factory premises, for excavation ... record the evidence showing that the amount in question were captive mines, having been specifically allocated to them but the lower authorities have not verified
whether the mines in which such inputs have been used are captive mines or not in view of the fact that the matter is otherwise
duty paid on the spares of the crusher installed in the captive mines, which mines are under the ownership of their Unit
