https://www.taxtmi.com/caselaws?id=83830 Explosives used for blasting limestone in cement production were treated as inputs used in or in relation to manufacture because mining was integrally connected with the manufacturing process and commercially indispensable to it; Modvat credit was therefore allowable. Grinding media balls used in grinding mills for crushing and powdering stone for cement manufacture were likewise treated as essential manufacturing inputs, not mere tools, because they participated in the manufacturing chain and did not fall within the tool exclusion; Modvat credit was also allowable. The denial of credit on both items was set aside, with consequential relief. en-us Wed, 04 May 1994 00:00:00 +0530 Mon, 18 Jul 2011 12:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83830 Explosives used for blasting limestone in cement production were treated as inputs used in or in relation to manufacture because mining was integrally connected with the manufacturing process and commercially indispensable to it; Modvat credit was therefore allowable. Grinding media balls used in grinding mills for crushing and powdering stone for cement manufacture were likewise treated as essential manufacturing inputs, not mere tools, because they participated in the manufacturing chain and did not fall within the tool exclusion; Modvat credit was also allowable. The denial of credit on both items was set aside, with consequential relief. Case-Laws Central Excise Wed, 04 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83830