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M/S Hindustan Zinc Limited vs Cc&Ce, Jaipur on 6 November, 2008 cites

M/S. Vikram Cement vs Cce, Indore-I on 26 March, 2001

In this view of the matter, I see force in the submission of the appellant that HDPE pipes are part of the explosives and since duty paid on explosives used in captive mines has already been decided by the Apex Court in the case of Vikram Cement vs. CCE, Indore reported in 2006 (194) ELT 3 (SC), to be admissible credit of Rs. 5,280/- is admissible in respect of HDPE pipes.
Customs, Excise and Gold Tribunal - Delhi Cites 0 - Cited by 22 - Full Document

Union Of India vs M/S Hindustan Zinc Limited & Anr on 13 October, 2008

In the light of the recent judgement of the Rajasthan High Court in the case of Union of India vs. Hindustan Zinc Limited reported in 2007 (214) ELT 510 (Raj.) holding that MS/SS plates used in workshop meant for repair and maintenance of machinery, which are used for manufacture of final product, is eligible capital goods since such goods are necessary for running of plant and up-keep of the machinery which is directly involved in the manufacture of final products, I hold that modvat credit is admissible on this item.
Rajasthan High Court - Jodhpur Cites 0 - Cited by 32 - N P Gupta - Full Document
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