https://www.taxtmi.com/caselaws?id=211229 Cenvat credit on explosives used outside the factory for mining limestone, later consumed in cement manufacture, was held admissible. The Court treated the definition of "input" under Rule 2(f) of the Cenvat Credit Rules, 2001 as pari materia with Rule 57-AA(d) of the Central Excise Rules, 1944, and applied the settled principle that inputs used in relation to manufacture are not confined to goods physically used within the factory premises. It further noted that later binding Supreme Court precedent had affirmed the material similarity of the MODVAT and CENVAT schemes for this purpose, rendering the contrary view no longer good law. en-us Tue, 06 Sep 2011 00:00:00 +0530 Sat, 10 Mar 2012 09:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211229 Cenvat credit on explosives used outside the factory for mining limestone, later consumed in cement manufacture, was held admissible. The Court treated the definition of "input" under Rule 2(f) of the Cenvat Credit Rules, 2001 as pari materia with Rule 57-AA(d) of the Central Excise Rules, 1944, and applied the settled principle that inputs used in relation to manufacture are not confined to goods physically used within the factory premises. It further noted that later binding Supreme Court precedent had affirmed the material similarity of the MODVAT and CENVAT schemes for this purpose, rendering the contrary view no longer good law. Case-Laws Central Excise Tue, 06 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211229