- (1.) WE have heard the learned counsel for the parties. With their consent, the appeals are disposed of in the following terms.
(2.) IN all these cases, the only issue before this Court is with regard to the eligibility of Modvat/Cenvat credit on inputs and capital goods used in mines. Insofar as the Modvat/Cenvat credit on inputs (explosives, lubricating oils, etc.) is concerned, the issue is squarely covered by the decision of this Court in Vikram Cement Vs. CCE. Therefore, the appeals, where credit on inputs is concerned, are allowed. As regards the MODVAT/CENVAT credit on capital goods, if the mines are captive mines so that they constitute one integrated unit together with the cement factory concerned, MODVAT/CENVAT credit on capital goods will be available to the assessee. On the other hand, if the mines are not captive mines but they supply to various other cement companies of different assessees, and it is found that the said goods were being used in the limestone mines outside the factory of the assessee, MODVAT/CENVAT credit on capital goods used in such mines will not be available to the assessee concerned under the appropriate Modvat/Cenvat rules. In order to get a clear finding on the issue, all the matters are remanded to the respective original authorities for decision only on the above issue. The appeals are disposed of accordingly with no order as to costs.;