2005 INSC 0715
                                    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

                                                JUDGMENT

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.

1  SpotLaw