https://www.taxtmi.com/caselaws?id=93952 Modvat credit on explosives used in limestone mines for cement manufacture was held inadmissible where the mines were outside the factory area. The Tribunal applied the Larger Bench view that explosives used in mines away from the factory do not qualify for credit, and it ruled that a mine cannot be treated as part of the factory within the meaning of Section 2(e) of the Central Excise Act. Mere proximity or adjacency to the factory did not change that legal position, so credit was denied. en-us Fri, 04 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 10:42:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93952 Modvat credit on explosives used in limestone mines for cement manufacture was held inadmissible where the mines were outside the factory area. The Tribunal applied the Larger Bench view that explosives used in mines away from the factory do not qualify for credit, and it ruled that a mine cannot be treated as part of the factory within the meaning of Section 2(e) of the Central Excise Act. Mere proximity or adjacency to the factory did not change that legal position, so credit was denied. Case-Laws Central Excise Fri, 04 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93952