https://www.taxtmi.com/caselaws?id=115698 The Tribunal upheld the disallowance of CENVAT/Modvat Credit for items used in mines, ruling that credit is not admissible for goods used in the mining area, even if adjacent to the factory. Additionally, penalties imposed for default in payment of Central Excise duty were deemed reasonable, amounting to approximately 10% of the defaulted amounts. All six appeals were dismissed by the Tribunal on September 1, 2005. en-us Thu, 01 Sep 2005 00:00:00 +0530 Fri, 01 Jun 2012 12:49:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115698 The Tribunal upheld the disallowance of CENVAT/Modvat Credit for items used in mines, ruling that credit is not admissible for goods used in the mining area, even if adjacent to the factory. Additionally, penalties imposed for default in payment of Central Excise duty were deemed reasonable, amounting to approximately 10% of the defaulted amounts. All six appeals were dismissed by the Tribunal on September 1, 2005. Case-Laws Central Excise Thu, 01 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115698