M/S VIKRAM CEMENT versus COMMNR. OF CENTRAL EXCISE, INDORE

M/S VIKRAM CEMENT versus COMMNR. OF CENTRAL EXCISE, INDORE

CENVAT credit is allowable on inputs used outside the factory premises for quarrying limestone utilised in cement manufacture; the scheme under CENVAT Rules is not different in substance from MODVAT, and the same principle as enunciated in Jaypee Rewa Cement applies.

Source-derived case information.

Parties
Appellant: Vikram Cement; Respondent: Commissioner of Central Excise, Indore
Jurisdiction
India
Judgment Date
18 January 2006
Procedural Posture
Civil Appeal / Reference Answered
Outcome
Reference answered; previous decision (J.K. Udaipur Udyog) overruled
Legal Topics
CENVAT Credit, MODVAT Credit, Inputs Used Outside Factory, Excise Duty
Tax Law Excise Law CENVAT Credit MODVAT Credit Inputs Used Outside Factory Excise Duty

Source-derived case record

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Parties

Vikram Cement

Appellant

Commissioner of Central Excise, Indore

Respondent

Procedural Posture

Civil Appeal / Reference Answered

Legal Issues

  1. 1 Whether CENVAT credit is allowable on inputs (explosives) used outside the factory premises for quarrying limestone used in cement manufacture
  2. 2 Whether the decision in Jaypee Rewa Cement v. CCE applies to CENVAT Rules, 2000

Ratio Decidendi

CENVAT credit is allowable on inputs used outside the factory premises for quarrying limestone utilised in cement manufacture; the scheme under CENVAT Rules is not different in substance from MODVAT, and the same principle as enunciated in Jaypee Rewa Cement applies.

Court Disposition

Reference answered; previous decision (J.K. Udaipur Udyog) overruled

Orders

  • All the appeals and special leave petitions to be listed for disposal in light of this judgment