https://www.taxtmi.com/caselaws?id=91116 Hydraulic excavators used in limestone mining outside the factory premises were not treated as capital goods eligible for Modvat credit under Rule 57Q. Mining was regarded as a separate operation from manufacture, and cement manufacture was said to begin only when limestone entered the factory for crushing and further processing. Equipment used to produce raw material outside the factory, even if connected with ultimate manufacture, was therefore outside the manufacturing process for Modvat purposes. On that basis, the excavator used in the mine was held not to fall within Rule 57Q, and the credit claim was rejected. en-us Mon, 08 Dec 1997 00:00:00 +0530 Thu, 13 Oct 2011 18:28:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91116 Hydraulic excavators used in limestone mining outside the factory premises were not treated as capital goods eligible for Modvat credit under Rule 57Q. Mining was regarded as a separate operation from manufacture, and cement manufacture was said to begin only when limestone entered the factory for crushing and further processing. Equipment used to produce raw material outside the factory, even if connected with ultimate manufacture, was therefore outside the manufacturing process for Modvat purposes. On that basis, the excavator used in the mine was held not to fall within Rule 57Q, and the credit claim was rejected. Case-Laws Central Excise Mon, 08 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91116