https://www.taxtmi.com/caselaws?id=153200 Duty-paid explosives used in mining limestone, which was then consumed as an intermediate product in cement manufacture, were treated as eligible inputs for Modvat credit. Rule 57A was read broadly to cover goods used in or in relation to manufacture, and its explanation enlarged the scope of "inputs" beyond items physically brought into the factory. Rule 57F did not narrow that wider entitlement, and Rule 57J specifically supported credit where inputs are used to produce an intermediate product later used in the final product. Credit could not be denied merely because the explosives were consumed outside the factory premises. en-us Wed, 22 Aug 2001 00:00:00 +0530 Fri, 03 Oct 2025 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153200 Duty-paid explosives used in mining limestone, which was then consumed as an intermediate product in cement manufacture, were treated as eligible inputs for Modvat credit. Rule 57A was read broadly to cover goods used in or in relation to manufacture, and its explanation enlarged the scope of "inputs" beyond items physically brought into the factory. Rule 57F did not narrow that wider entitlement, and Rule 57J specifically supported credit where inputs are used to produce an intermediate product later used in the final product. Credit could not be denied merely because the explosives were consumed outside the factory premises. Case-Laws Central Excise Wed, 22 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153200