https://www.taxtmi.com/caselaws?id=114250 Modvat credit under Rule 57Q was denied on an excavator used in mining operations because a mine governed by the Mines Act cannot be treated as part of the factory merely due to contiguity with factory premises. The equipment therefore did not satisfy the requirement of use within the factory, and credit was inadmissible. en-us Tue, 20 Jan 2004 00:00:00 +0530 Mon, 14 May 2012 11:35:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114250 Modvat credit under Rule 57Q was denied on an excavator used in mining operations because a mine governed by the Mines Act cannot be treated as part of the factory merely due to contiguity with factory premises. The equipment therefore did not satisfy the requirement of use within the factory, and credit was inadmissible. Case-Laws Central Excise Tue, 20 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114250