https://www.taxtmi.com/caselaws?id=90574 Modvat credit on high explosives used to blast limestone for cement manufacture and on grinding media used in coal mills turned on the scope of "used in relation to manufacture", and conflicting Tribunal views led both questions to be referred to a larger Bench. Lignite and lining matter were treated as part of the equipment rather than as inputs in or in relation to cement manufacture, so credit was disallowed on that item. en-us Wed, 03 Apr 1996 00:00:00 +0530 Mon, 10 Oct 2011 11:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90574 Modvat credit on high explosives used to blast limestone for cement manufacture and on grinding media used in coal mills turned on the scope of "used in relation to manufacture", and conflicting Tribunal views led both questions to be referred to a larger Bench. Lignite and lining matter were treated as part of the equipment rather than as inputs in or in relation to cement manufacture, so credit was disallowed on that item. Case-Laws Central Excise Wed, 03 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90574