https://www.taxtmi.com/caselaws?id=114895 Modvat credit was held admissible for conveyor belts, ropes and flexible elements only to the extent they were used partly in mines and partly in the cement factory. The reasoning was that inputs need not be used exclusively within factory premises under the applicable rule, but that principle did not extend to goods used entirely in mines. Credit was therefore not admissible for items used exclusively in the mines. en-us Wed, 01 Dec 2004 00:00:00 +0530 Tue, 22 May 2012 10:39:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114895 Modvat credit was held admissible for conveyor belts, ropes and flexible elements only to the extent they were used partly in mines and partly in the cement factory. The reasoning was that inputs need not be used exclusively within factory premises under the applicable rule, but that principle did not extend to goods used entirely in mines. Credit was therefore not admissible for items used exclusively in the mines. Case-Laws Central Excise Wed, 01 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114895