Haryana Power Purchase Centre (Hppc) & ... vs Gmr Kamalanga Energy Limited & Ors on 20
coal, it
should not exceed the prevailing cost for the captive
coal mines of the Electricity Board in Pachhwara.
This does not mean that ... process and can
reserve its rights for developing and operating the captive
coal mines at such lowest bid received. Unless the
Appellant undertakes the process
Court held that capital goods used in Mines are eligible to CENVAT Credit if the Mines are captive mines so that they constitute one integrated ... capital goods was ever used by them in any of their captive mines or in any process of manufacture and it had no nexus with
that lime stone, principal raw material, is quarried from their own captive mines which are located at 3 to 4 k.m. approximately from
land for the project and
necessary approvals for development of captive coal
mine was the responsibility of the Electricity Board ... land and clearance from Ministry of
Environment & Forest for captive coal mines and fuel
transportation system. Consequently, the Appellant
also did not carry
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
Modvat/Cenvat credit on capital goods, if the mines are captive mines so that they constitute one integrated unit together with the concerned cement factory ... 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
limestone from the mining area to the limestone crusher within the mining area. The use of the dumpers within the mining area is not disputed ... Modvat/Cenvat credit is admissible on capital goods used in mines if mines are captive mines so that they constitute one integrated unit together with
Cenvat Credit of duty paid on the capital goods used in the mines. Such dispute resulted in passing of the order by the respondent ... credit of duty paid on the capital goods used in the captive mines. As a result, the credit reversal made by the respondents
held that the capital goods used in mines are eligible for Cenvat credit, if the mines are captive mines so that they constitute one integrated ... whether these items were used as capital goods in captive mines.
3. Regarding denial of credit on Steam Jointing Sheet and Resistance Plates