https://www.taxtmi.com/caselaws?id=116514 Capital goods used in an off-factory limestone mine were held ineligible for Modvat credit under Rule 57Q because the mine was physically separated from the cement factory and no manufacturing activity was carried on there. The Tribunal applied the settled position that capital goods must be used within the factory of production of the final product, and an excavation site is not part of the factory for this purpose. Denial of credit on mining-area capital goods was therefore upheld, while the issue concerning structurals used in the factory was remanded for fresh consideration. en-us Thu, 25 Aug 2005 00:00:00 +0530 Wed, 13 Jun 2012 12:06:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116514 Capital goods used in an off-factory limestone mine were held ineligible for Modvat credit under Rule 57Q because the mine was physically separated from the cement factory and no manufacturing activity was carried on there. The Tribunal applied the settled position that capital goods must be used within the factory of production of the final product, and an excavation site is not part of the factory for this purpose. Denial of credit on mining-area capital goods was therefore upheld, while the issue concerning structurals used in the factory was remanded for fresh consideration. Case-Laws Central Excise Thu, 25 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116514