excavation, blasting,
sealing and mucking, utilized for mine development at Kayad captive
mines.
2. The appellant seeks the quashing of the order dated 25.05.2018
passed ... material/input, it had availed mining services and ancillary services at
the Kayad Mines, which operated as a captive mine for the appellant.
6. Three
Cement Ltd. vs. Commissioner of Central Excise, Hyderabad18 to
contend that captive mines are integral part of factory.
27. In Vikram Cement, the Supreme Court ... that
Modvat/CENVAT credit on capital goods, if the mines are captive mines
so that they constitute one integrated unit together with the concerned
cement
Respondent-Hindustan Zinc Limited is manufacturing
Lead, Zinc Ores at its Zawar Mines, Udaipur and has availed CENVAT
credit on inputs, capital goods and input ... Respondent had been availing CENVAT credit of inputs used in the
Captive Power Plant for generating power, which power was partly
consumed in the factory
Hindustan Zinc Ltd vs Udaipur on 2 September, 2021
Author: Dilip Gupta
Bench: Dilip Gupta
