SUPREME COURT OF INDIA
Commissioner of Central Excise, Nagpur
Vs.
Manikgarh Cement Limited
C.A.Nos.5198-5201 of 2005
(B.P.Singh and S.H.Kapadia JJ.)
23.08.2005
B.P.Singh, J.
1. We have heard counsel for the parties.
2. Special leave granted.
3. We are of the view that this matter is covered by our judgment in Birla
Corpn. Ltd. vs. Commissioner of Central Excise (followed), 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 MODAVT Credit in respect of
capital goods, namely, ropeways.
4. We, 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.
5. The appeals are accordingly allowed.
6. No orders as to costs.