ORDER
P.G. Chacko
1. Examined the records. Heard both sides. It is agreed by both sides that the issue involved in this appeal stands covered by a decision of the Tribunal’s Larger Bench and that the appeal itself can be taken up for final disposal on that basis.
2. I, therefore, proceed to dispose of the appeal finally after allowing the stay application.
3. The issue is whether the appellants were entitled to avail Modvat credit under Rule 57A of the Central Excise Rules on explosives which were used for mining their raw materials from the mines located away form the factory. This issue stands squarely covered against the assessees by the decision of the Larger Bench in the case of Jaypee Rewa Cement Vs CCE, RAIPUR [2000 (119) E.L.T. 552].
4. In view of the above position, the impugned order is upheld and this appeal is rejected.
(Dictated and pronounced in open Court).