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The India Cements Ltd. vs Commissioner Of Central Excise on 24 May, 2006 cites

Jaypee Rewa Cement vs Commissioner Of Central Excise, M.P on 22 August, 2001

Even though a doubt was raised in the apex court's judgment in CCE, Jaipur v. J.K. Udaipur Udyog Ltd., to the effect that the above law ceased to be good law in the wake of enactment of CENVAT Credit Rules, 2000, in Vikram Cement v. CCE, Indore 2006 (194) E.L.T.3 (S.C.), the apex court ruled that the ratio laid down in Jaypee Rewa Cement case continued to apply. The apex court ruled that having regard to the fact that the CENVAT Rules in effect substituted the MODVAT Rules, the decision in Jaypee Rewa Cement would continue to apply. In the light of the above observations of the apex court, the inputs involved in both the appeals were eligible for Modvat credit and the orders appealed against deserved to be set aside.
Supreme Court of India Cites 3 - Cited by 81 - Full Document

Commissioner Of Central Excise, Jaipur vs M/S. J.K. Udaipur Udyog Ltd on 3 September, 2004

Even though a doubt was raised in the apex court's judgment in CCE, Jaipur v. J.K. Udaipur Udyog Ltd., to the effect that the above law ceased to be good law in the wake of enactment of CENVAT Credit Rules, 2000, in Vikram Cement v. CCE, Indore 2006 (194) E.L.T.3 (S.C.), the apex court ruled that the ratio laid down in Jaypee Rewa Cement case continued to apply. The apex court ruled that having regard to the fact that the CENVAT Rules in effect substituted the MODVAT Rules, the decision in Jaypee Rewa Cement would continue to apply. In the light of the above observations of the apex court, the inputs involved in both the appeals were eligible for Modvat credit and the orders appealed against deserved to be set aside.
Supreme Court of India Cites 6 - Cited by 61 - G P Mathur - Full Document
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