availed credit of Rs.11,38,719/- on explosives used in mines under
Rule 2(g) of the Cenvat Credit Rules, 2002. The petitioner ... Rule 13(1) of the
Cenvat Credit Rules, 2002 and proposed to recover interest from the
petitioner under Rules 12 of the Cenvat Credit Rules
Commissioner Of Customs& Central ... vs M/S. Premier Explosives ... on 30 January, 2008
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL ... Rule 27 of the CESTAT (Procedure) Rules, 1982? Yes
2. Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules
Commissioner Of Central Excise, Nagpur vs Solar Explosive Ltd on 17 January, 2008
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH ... Rule 27 of the
CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :
CESTAT (Procedure) Rules, 1982 for publication
Commissioner Of Customs And Central ... vs Premier Explosives Ltd. on 30 January, 2008
ORDER
T.K. Jayaraman, Member (T)
1. Revenue has filed this appeal ... case of Rajiv Mardia v. CCE , compliance with requirement of Rule 9B of Central Excise is required to be established before claiming refund on account
apex court in the Vikram Cement case dealt with use of explosives (inputs) in mines etc. by cement factories and the ratio did not apply ... decision in Jaypee Rewa Cement would have no application to CENVAT Rules Having regard to the fact that CENVAT Rules in fact substitute the MODVAT
Rules, 1982.
2. Whether it should be released under Rule 27 of the :
CESTAT (Procedure) Rules, 1982 for publication
in any authoritative report ... unit together with the concerned cement factory. It has been held that explosives, lubricating oil ,etc. used in the mines entitled to Cenvat credit
used in the mines and
ropeway. But if in future, if the rules are amended, confining
such relief only to either the factory premises ... order in appeal No.166/96 (C) dated 29.3.96. Also explosive used by
the assessee in mines are allowed modvat credit in an earlier order
4. Whether Order Is To Be Circulated To ... vs Commissioner Of Central on 4 January
