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CASE NO.: Appeal (civil)  5198-5201 of 2005

PETITIONER: COMMNR. OF CENTRAL EXCISE, NAGPUR                             

RESPONDENT: MANIKGARH CEMENT LTD.                                                           

DATE OF JUDGMENT: 23/08/2005

BENCH: B.P. SINGH & S.H. KAPADIA    

JUDGMENT: J U D G M E N T [Arising out of SLP(C)Nos.19769-19772 of 2004]

       We have heard counsel for the parties.          Special leave granted.            We are of the view that this matter is covered by our judgment in  Birla Corpn. Ltd. Vs. Commissioner of Central Excise    [2005(6)SCC 95],  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  MODVAT Credit in respect of capital goods, namely, ropeways.         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.         The appeals are accordingly allowed.         No orders as to costs.