https://www.taxtmi.com/caselaws?id=102833 Explosives used for mining limestone at off-factory mines were treated as eligible CENVAT inputs because mining was an integral activity connected with manufacture of cement and the input definition was read consistently with the earlier MODVAT test of use in or in relation to manufacture. Lubricating oils and greases, although expressly covered in the input definition, were not automatically creditable; they still had to satisfy the substantive manufacture nexus. As the factual basis for use on qualifying machinery was not established, the lubricants issue required fresh adjudication and opportunity to prove the necessary foundation. en-us Thu, 22 Aug 2002 00:00:00 +0530 Thu, 16 Feb 2012 13:35:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102833 Explosives used for mining limestone at off-factory mines were treated as eligible CENVAT inputs because mining was an integral activity connected with manufacture of cement and the input definition was read consistently with the earlier MODVAT test of use in or in relation to manufacture. Lubricating oils and greases, although expressly covered in the input definition, were not automatically creditable; they still had to satisfy the substantive manufacture nexus. As the factual basis for use on qualifying machinery was not established, the lubricants issue required fresh adjudication and opportunity to prove the necessary foundation. Case-Laws Central Excise Thu, 22 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102833