https://www.taxtmi.com/caselaws?id=124931 Dumpers and excavators used in mines contiguous to a cement factory were treated as capital goods eligible for MODVAT credit under Rule 57Q because the mining and transport of limestone were integrally connected with manufacture of the final product. The prior High Court view in favour of the assessee was followed, and equipment deployed for such mining activity was brought within the scope of credit on the basis that the mines formed part of the manufacturing chain. On that footing, MODVAT credit was allowable on the goods used in the mines, and the Revenue's challenge failed. en-us Wed, 27 Aug 2008 00:00:00 +0530 Wed, 30 Aug 2017 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124931 Dumpers and excavators used in mines contiguous to a cement factory were treated as capital goods eligible for MODVAT credit under Rule 57Q because the mining and transport of limestone were integrally connected with manufacture of the final product. The prior High Court view in favour of the assessee was followed, and equipment deployed for such mining activity was brought within the scope of credit on the basis that the mines formed part of the manufacturing chain. On that footing, MODVAT credit was allowable on the goods used in the mines, and the Revenue's challenge failed. Case-Laws Central Excise Wed, 27 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124931