https://www.taxtmi.com/caselaws?id=95056 Modvat credit under Rule 57A is available only for inputs brought into the approved factory and used in or in relation to manufacture of final products. Explosives used solely in mines outside the factory premises did not satisfy that requirement, so the claimed credit was not admissible. A remand based on verification of adjacency between the mines and the factory was set aside because the controlling principle excluded inputs used outside the factory. en-us Fri, 03 Nov 2000 00:00:00 +0530 Wed, 07 Dec 2011 15:34:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95056 Modvat credit under Rule 57A is available only for inputs brought into the approved factory and used in or in relation to manufacture of final products. Explosives used solely in mines outside the factory premises did not satisfy that requirement, so the claimed credit was not admissible. A remand based on verification of adjacency between the mines and the factory was set aside because the controlling principle excluded inputs used outside the factory. Case-Laws Central Excise Fri, 03 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95056