https://www.taxtmi.com/caselaws?id=103684 Modvat credit depended on whether the duty-paid item had the requisite nexus with manufacture. Credit on HDPE sacks used again for despatch of reprocessed cement was denied because the sacks had already been used once for duty-paid clearances. Credit on explosives used in mines to excavate limestone for cement manufacture was allowed because the mining input had the necessary nexus with production. Credit on lubricating oil and capital goods used exclusively in mines was denied, but credit on conveyor belt parts used both in the mines and the factory was allowed because they were integrally connected with movement of limestone to the factory. en-us Thu, 04 Oct 2001 00:00:00 +0530 Fri, 24 Feb 2012 12:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103684 Modvat credit depended on whether the duty-paid item had the requisite nexus with manufacture. Credit on HDPE sacks used again for despatch of reprocessed cement was denied because the sacks had already been used once for duty-paid clearances. Credit on explosives used in mines to excavate limestone for cement manufacture was allowed because the mining input had the necessary nexus with production. Credit on lubricating oil and capital goods used exclusively in mines was denied, but credit on conveyor belt parts used both in the mines and the factory was allowed because they were integrally connected with movement of limestone to the factory. Case-Laws Central Excise Thu, 04 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103684