https://www.taxtmi.com/caselaws?id=112885 Conflicting Tribunal views existed on whether Modvat/input duty credit was admissible on explosives used for limestone mining outside the factory. One line of decisions applied the Supreme Court ruling on explosives used in mining to credit under Rule 57AA, while another held that the same ruling did not apply for the period from 1-4-2000. Because the divergence could not be resolved at the present stage, the Tribunal directed that the issue be placed before the Hon'ble President for constitution of a Larger Bench. The merits of credit admissibility were not finally determined. en-us Tue, 10 Feb 2004 00:00:00 +0530 Wed, 02 May 2012 13:21:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112885 Conflicting Tribunal views existed on whether Modvat/input duty credit was admissible on explosives used for limestone mining outside the factory. One line of decisions applied the Supreme Court ruling on explosives used in mining to credit under Rule 57AA, while another held that the same ruling did not apply for the period from 1-4-2000. Because the divergence could not be resolved at the present stage, the Tribunal directed that the issue be placed before the Hon'ble President for constitution of a Larger Bench. The merits of credit admissibility were not finally determined. Case-Laws Central Excise Tue, 10 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112885