https://www.taxtmi.com/caselaws?id=122194 The Tribunal allowed the appeals concerning the eligibility of explosives and lubricating oil for modvat credit. Following the Supreme Court's favorable decision in Vikram Cement v. CCE, Indore, explosives used in mines were deemed eligible for credit. Regarding lubricating oil used in dumpers, the Tribunal aligned with the Supreme Court's precedent in Birla Corporation Ltd. v. CCE, ruling that the oil was eligible for credit as the dumpers served the purpose of transporting material to the factory. Consequently, the appeals were allowed, granting the appellant relief. en-us Tue, 09 Jan 2007 00:00:00 +0530 Thu, 09 Aug 2012 13:11:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122194 The Tribunal allowed the appeals concerning the eligibility of explosives and lubricating oil for modvat credit. Following the Supreme Court's favorable decision in Vikram Cement v. CCE, Indore, explosives used in mines were deemed eligible for credit. Regarding lubricating oil used in dumpers, the Tribunal aligned with the Supreme Court's precedent in Birla Corporation Ltd. v. CCE, ruling that the oil was eligible for credit as the dumpers served the purpose of transporting material to the factory. Consequently, the appeals were allowed, granting the appellant relief. Case-Laws Central Excise Tue, 09 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122194