M/S. MADRAS CEMENTS LTD. vs COMMNR OF CENTRAL EXCISE, CHENNAI — C.A. No. 7099 - 7100/2005

Summary: Madras Cements Ltd. v. Commissioner of Central Excise, Chennai (C.A. 7099-7100/2005) On 20 July 2010, the Supreme Court disposed of Madras Cements' appeals concerning MODVAT/CENVAT credit eligibility on mining inputs and capital goods. The Court allowed appeals on input credit (explosives, lubricating oils), finding the issue covered by Vikram Cement precedent. For capital goods credit, the Court held eligibility depends on whether mines are captive (integrated with factory—credit allowed) or non-captive serving multiple companies (credit denied). All matters were remanded to original authorities for factual determination on this distinction, with no order on costs. This case analysis is maintained by casestatus.in based on publicly available court records.