https://www.taxtmi.com/caselaws?id=97817 Modvat credit on explosives used to excavate limestone in mines outside the registered factory premises was held inadmissible. The activity in the mines was only preparatory to cement manufacture, and goods used outside the factory for procuring raw material did not qualify as inputs used in or in relation to manufacture under the binding Larger Bench view. Credit was therefore denied, the issue was decided against the assessee and in favour of the Revenue, and the appeals were dismissed. 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 Modvat credit on explosives used to excavate limestone in mines outside the registered factory premises was held inadmissible. The activity in the mines was only preparatory to cement manufacture, and goods used outside the factory for procuring raw material did not qualify as inputs used in or in relation to manufacture under the binding Larger Bench view. Credit was therefore denied, the issue was decided against the assessee and in favour of the Revenue, and the appeals were dismissed. Case-Laws Central Excise Wed, 25 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97817