https://www.taxtmi.com/caselaws?id=247752 The Tribunal held that Cenvat credit for items used in mines outside the factory is not admissible unless the mines are adjacent to or connected by railway to the factory. Relying on the Supreme Court ruling in the Vikram Cement case, the Tribunal set aside the impugned orders, allowing the appeal with consequential reliefs. This decision emphasizes the necessity of physical proximity between mines and the factory for claiming Cenvat credit, ensuring compliance with established legal principles. Businesses are reminded to assess mine location and connectivity carefully to determine eligibility for such credits. en-us Fri, 01 Nov 2013 00:00:00 +0530 Wed, 21 May 2014 20:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247752 The Tribunal held that Cenvat credit for items used in mines outside the factory is not admissible unless the mines are adjacent to or connected by railway to the factory. Relying on the Supreme Court ruling in the Vikram Cement case, the Tribunal set aside the impugned orders, allowing the appeal with consequential reliefs. This decision emphasizes the necessity of physical proximity between mines and the factory for claiming Cenvat credit, ensuring compliance with established legal principles. Businesses are reminded to assess mine location and connectivity carefully to determine eligibility for such credits. Case-Laws Central Excise Fri, 01 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247752