https://www.taxtmi.com/caselaws?id=97938 Modvat credit on blow bar and breaker bar used in the mining area depended on whether mining and limestone crushing were sufficiently connected with cement manufacture, and whether the mining premises formed part of the factory under excise law. The article notes that the tribunal considered the statutory definition of factory, the registration and licensing framework, and the earlier Larger Bench ruling, but found that the status of the mining area as licensed premises and part of the factory had not been fully examined. The matter was therefore sent back for fresh consideration by the Commissioner (Appeals). en-us Wed, 04 Jul 2001 00:00:00 +0530 Wed, 18 Jan 2012 16:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97938 Modvat credit on blow bar and breaker bar used in the mining area depended on whether mining and limestone crushing were sufficiently connected with cement manufacture, and whether the mining premises formed part of the factory under excise law. The article notes that the tribunal considered the statutory definition of factory, the registration and licensing framework, and the earlier Larger Bench ruling, but found that the status of the mining area as licensed premises and part of the factory had not been fully examined. The matter was therefore sent back for fresh consideration by the Commissioner (Appeals). Case-Laws Central Excise Wed, 04 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97938