Supreme Court · 2004 INSC 496 · Decided 3 September 2004
Commissioner of Central Excise, Jaipur v. J.K. Udaipur Udyog LTD.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 496 · [2004] SUPP. 4 S.C.R. 39
- Case number
- CIVIL APPEAL No. 7257/2003
- Decided
- 3 September 2004
- Bench
- S.N. VARIAVA, G.P. MATHUR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 2(e)
Headnote
B Central Excise Rules, 1944-Modvat Scheme- Rules 57AA, 57AB - Explosives for blasting mines to excavate limestone used in manufacture of cement in a plant few kilometers away from mines-CENVAT Credit - Disallowed-Commissioner (Appeals) allowing it-On appeal by Revenue, C held: Use of 'inputs' was CENVAT credit rightly disallowed by authorities. Central Excise Act 1944, Section 2(e)-Factory-Scope of-Mine connected to factory by ropeway for carrying excavated raw materials is not part of factory since no manufacturing activity undertaken therein. Practice and procedure-Appeal to
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