of Central Excise, Nagpur Vs. Manikgarh Cement Ltd.  Insc
434 (23 August 2005)
Singh & S.H. Kapadia
out of SLP(C) Nos.19769-19772 of 2004]
have heard counsel for the parties.
of the view that this matter is covered by our judgment in so far as MODVAT
Credit in respect of capital goods is concerned, such as ropeways, which
connect the mines with the factory. We notice that there were some other
disputes also regarding welding electrodes, oxygen and other gases, and
lubricants etc. However, in the appeals the only question on which the judgment
and order of CEGAT has been challenged is the admissibility of MODVAT Credit in
respect of capital goods, namely, ropeways.
therefore, allow these appeals in terms of the aforesaid judgment without
expressing any opinion as to availability of MODVAT Credit on the other items
which formed the subject matter of dispute before CEGAT, but the decision of
CEGAT in relation thereto has not been challenged in these appeals.
appeals are accordingly allowed.
orders as to costs.