https://www.taxtmi.com/caselaws?id=104473 Modvat credit under Rule 57A was held inadmissible on explosives used to mine raw materials from mines located away from the factory. The claimed nexus between the explosives and the manufacturing process was rejected for Modvat purposes, because the issue was already governed by a binding Larger Bench precedent decided against the assessee. On that basis, credit was denied and the impugned order was sustained. en-us Thu, 01 Mar 2001 00:00:00 +0530 Wed, 29 Feb 2012 12:17:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104473 Modvat credit under Rule 57A was held inadmissible on explosives used to mine raw materials from mines located away from the factory. The claimed nexus between the explosives and the manufacturing process was rejected for Modvat purposes, because the issue was already governed by a binding Larger Bench precedent decided against the assessee. On that basis, credit was denied and the impugned order was sustained. Case-Laws Central Excise Thu, 01 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104473