https://www.taxtmi.com/caselaws?id=104969 Chemicals, fertilizers and insecticides used in tea gardens for cultivation and maintenance of tea plants were not treated as inputs used in the manufacture of tea, because Modvat credit requires a direct nexus with the factory process of manufacture. The claim could not be extended to plantation activity in the garden, and the precedent relating to explosives in mining was held distinguishable on facts. Credit was therefore rejected and the order allowing it was set aside. en-us Tue, 13 Aug 2002 00:00:00 +0530 Thu, 01 Mar 2012 18:50:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104969 Chemicals, fertilizers and insecticides used in tea gardens for cultivation and maintenance of tea plants were not treated as inputs used in the manufacture of tea, because Modvat credit requires a direct nexus with the factory process of manufacture. The claim could not be extended to plantation activity in the garden, and the precedent relating to explosives in mining was held distinguishable on facts. Credit was therefore rejected and the order allowing it was set aside. Case-Laws Central Excise Tue, 13 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104969