https://www.taxtmi.com/caselaws?id=94892 Modvat credit was unavailable for explosives used in mines by a cement manufacturer because settled precedent treated such explosives as ineligible inputs, so the earlier allowance was set aside. By contrast, credit on hydrazine hydrate used to treat water for electricity generation in cement manufacture was admissible, as the chemical was integrally connected with the manufacturing process and the denial on a ground not stated in the show cause notice could not stand. The result was a partial allowance of the challenge, with credit disallowed on explosives but upheld on hydrazine hydrate. en-us Mon, 31 Jul 2000 00:00:00 +0530 Mon, 05 Dec 2011 16:27:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94892 Modvat credit was unavailable for explosives used in mines by a cement manufacturer because settled precedent treated such explosives as ineligible inputs, so the earlier allowance was set aside. By contrast, credit on hydrazine hydrate used to treat water for electricity generation in cement manufacture was admissible, as the chemical was integrally connected with the manufacturing process and the denial on a ground not stated in the show cause notice could not stand. The result was a partial allowance of the challenge, with credit disallowed on explosives but upheld on hydrazine hydrate. Case-Laws Central Excise Mon, 31 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94892