https://www.taxtmi.com/caselaws?id=113340 Explosives used in off-factory limestone mines were treated as eligible inputs for CENVAT credit because the statutory definition covered goods used in or in relation to manufacture, and the phrase "within the factory of production" applied only to the later, narrower category of inputs. The Tribunal held that the Board circular could not override the statutory wording and followed earlier decisions supporting admissibility. Credit was therefore admissible on explosives used for mining limestone for cement manufacture. en-us Fri, 06 Feb 2004 00:00:00 +0530 Fri, 04 May 2012 18:29:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113340 Explosives used in off-factory limestone mines were treated as eligible inputs for CENVAT credit because the statutory definition covered goods used in or in relation to manufacture, and the phrase "within the factory of production" applied only to the later, narrower category of inputs. The Tribunal held that the Board circular could not override the statutory wording and followed earlier decisions supporting admissibility. Credit was therefore admissible on explosives used for mining limestone for cement manufacture. Case-Laws Central Excise Fri, 06 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113340