https://www.taxtmi.com/caselaws?id=152144 Lubricating oils used in captive mines were treated as capital goods for MODVAT credit under Rule 57Q of the Central Excise Rules, 1944, where they supported machinery connected with manufacturing activity. The analysis relies on the view that capital goods used in the manufacturing process can qualify for credit even when employed outside the factory premises, and that the assessee's earlier case had already accepted that principle. On that basis, the credit on lubricants used in captive mines was held admissible and the Revenue's challenge failed. en-us Thu, 15 Oct 2009 00:00:00 +0530 Tue, 25 Jun 2013 15:50:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152144 Lubricating oils used in captive mines were treated as capital goods for MODVAT credit under Rule 57Q of the Central Excise Rules, 1944, where they supported machinery connected with manufacturing activity. The analysis relies on the view that capital goods used in the manufacturing process can qualify for credit even when employed outside the factory premises, and that the assessee's earlier case had already accepted that principle. On that basis, the credit on lubricants used in captive mines was held admissible and the Revenue's challenge failed. Case-Laws Central Excise Thu, 15 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152144