https://www.taxtmi.com/caselaws?id=236211 Explosives used for blasting limestone in mining qualify as inputs for MODVAT credit under Rule 57A because the rule covers goods used in or in relation to manufacture, and the explanation broadens "inputs" beyond goods used only inside the factory. Read with Rule 57J, duty-paid inputs used to produce an intermediate product remain creditable where that intermediate product is used in making the final product. On that basis, explosives used in mining limestone, an intermediate product in cement manufacture, are eligible for credit. en-us Thu, 25 Apr 2013 00:00:00 +0530 Mon, 19 Aug 2013 06:33:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236211 Explosives used for blasting limestone in mining qualify as inputs for MODVAT credit under Rule 57A because the rule covers goods used in or in relation to manufacture, and the explanation broadens "inputs" beyond goods used only inside the factory. Read with Rule 57J, duty-paid inputs used to produce an intermediate product remain creditable where that intermediate product is used in making the final product. On that basis, explosives used in mining limestone, an intermediate product in cement manufacture, are eligible for credit. Case-Laws Central Excise Thu, 25 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236211