ORDER :

1. C.A. No. 1197/2005, C.A. No. 3422/2004, C.A. No. 4149/2004, C.A. No. 4150/2004, C.A. No. 4151/2004, C.A. No. 4152/2004, C.A. No. 4153/2004, C.A. No. 4120-4122/2004, C.A. No. 7175-7189/2004, C.A. No. 6698/2005, C.A. No. 1815/2005, C.A. No. 1613/2005, C.A. No. 2318-2320/2005, C.A. No. 6169-6171/2005, C.A. No. 6514/2005

Delay condoned.

2. We have heard counsel for the parties, and with their consent we dispose of the appeals in the following terms.

3. 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.

4. In so far as the Modvat/Cenvat credit on inputs (explosives, lubricating oils etc.) is concerned, the matter is squarely covered by the decision of this Court in the case of Vikram Cement v. CCE reported in 2006 (194) E.L.T. 3. Therefore, the appeals where credit on inputs is concerned, are allowed.

5. 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 concerned cement factory, Modvat/Cenvat credit on capital goods will be available to the assessee. On the other hand, if the mines are