https://www.taxtmi.com/caselaws?id=93171 Excavators and dumpers used in mines outside the factory precincts do not qualify as capital goods for Modvat credit where the statutory scheme restricts credit to goods used within the factory for manufacture or processing. The text notes that mines are excluded from the definition of factory under the Central Excise Act and the Factories Act, 1948, and applies earlier reasoning that dumpers used in mines cannot attract Rule 57Q credit. On that basis, credit on the equipment was held inadmissible and the order allowing it was set aside. en-us Mon, 06 Sep 1999 00:00:00 +0530 Tue, 08 Nov 2011 17:11:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93171 Excavators and dumpers used in mines outside the factory precincts do not qualify as capital goods for Modvat credit where the statutory scheme restricts credit to goods used within the factory for manufacture or processing. The text notes that mines are excluded from the definition of factory under the Central Excise Act and the Factories Act, 1948, and applies earlier reasoning that dumpers used in mines cannot attract Rule 57Q credit. On that basis, credit on the equipment was held inadmissible and the order allowing it was set aside. Case-Laws Central Excise Mon, 06 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93171