https://www.taxtmi.com/caselaws?id=97817 The Tribunal upheld the Commissioner's decision, ruling that explosives used for excavating limestone in mines outside the factory do not qualify for Modvat credit under Rule 57A. The Tribunal emphasized that activities outside the factory are not part of the manufacturing process. The Consultant's request for waiver or pre-deposit was denied, as previous Tribunal judgments conclusively settled the issue. The Tribunal affirmed that Modvat credit cannot be claimed for items used outside the factory premises, dismissing the appeals and rejecting stay applications based on consistent Larger Bench judgments. en-us Wed, 25 Apr 2001 00:00:00 +0530 Wed, 18 Jan 2012 11:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97817 The Tribunal upheld the Commissioner's decision, ruling that explosives used for excavating limestone in mines outside the factory do not qualify for Modvat credit under Rule 57A. The Tribunal emphasized that activities outside the factory are not part of the manufacturing process. The Consultant's request for waiver or pre-deposit was denied, as previous Tribunal judgments conclusively settled the issue. The Tribunal affirmed that Modvat credit cannot be claimed for items used outside the factory premises, dismissing the appeals and rejecting stay applications based on consistent Larger Bench judgments. Case-Laws Central Excise Wed, 25 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97817