https://www.taxtmi.com/caselaws?id=113763 Explosives used in off-factory limestone mines were treated as eligible inputs for Modvat or Cenvat credit because the definition of "input" in Rule 2(f) of the Cenvat Credit Rules, 2001 was considered materially identical to the earlier Rule 57AA(d). The later re-drafting was viewed as a textual restructuring only, with no change in the substance of the provision, so earlier Tribunal decisions on explosives used in limestone mining continued to apply. On that basis, denial of credit on such explosives was not sustained and the assessee's claim was allowed. en-us Fri, 28 Nov 2003 00:00:00 +0530 Tue, 08 May 2012 13:00:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113763 Explosives used in off-factory limestone mines were treated as eligible inputs for Modvat or Cenvat credit because the definition of "input" in Rule 2(f) of the Cenvat Credit Rules, 2001 was considered materially identical to the earlier Rule 57AA(d). The later re-drafting was viewed as a textual restructuring only, with no change in the substance of the provision, so earlier Tribunal decisions on explosives used in limestone mining continued to apply. On that basis, denial of credit on such explosives was not sustained and the assessee's claim was allowed. Case-Laws Central Excise Fri, 28 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113763