https://www.taxtmi.com/caselaws?id=97938 Modvat credit on blow bars and breaker bars used in a mining area depends on whether mining operations and limestone crushing are sufficiently connected with cement manufacture and whether the mining area forms part of the factory. The statutory definition of factory and the applicable registration or licensing framework require examination to determine whether the mining premises were licensed factory premises. As that issue had not been fully considered in the earlier Larger Bench decision relied upon, the matter was remanded to the Commissioner (Appeals) for fresh consideration under the relevant statutory framework. 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 bars and breaker bars used in a mining area depends on whether mining operations and limestone crushing are sufficiently connected with cement manufacture and whether the mining area forms part of the factory. The statutory definition of factory and the applicable registration or licensing framework require examination to determine whether the mining premises were licensed factory premises. As that issue had not been fully considered in the earlier Larger Bench decision relied upon, the matter was remanded to the Commissioner (Appeals) for fresh consideration under the relevant statutory framework. Case-Laws Central Excise Wed, 04 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97938