https://www.taxtmi.com/caselaws?id=256835 Modvat credit on capital goods used in captive mines depends on whether the mines form one integrated unit with the cement factory. Where the mines are captive and function as part of the assessee's own integrated manufacturing setup, credit is available; where they are not captive or supply other assessees, credit is unavailable. The decisive issue was factual use of the capital goods, but the Tribunal had not recorded a finding on that core question before disallowing credit. The matter was therefore remanded to the Original Authority for fresh consideration under the controlling Supreme Court decisions. en-us Fri, 06 Feb 2015 00:00:00 +0530 Thu, 04 Feb 2016 14:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256835 Modvat credit on capital goods used in captive mines depends on whether the mines form one integrated unit with the cement factory. Where the mines are captive and function as part of the assessee's own integrated manufacturing setup, credit is available; where they are not captive or supply other assessees, credit is unavailable. The decisive issue was factual use of the capital goods, but the Tribunal had not recorded a finding on that core question before disallowing credit. The matter was therefore remanded to the Original Authority for fresh consideration under the controlling Supreme Court decisions. Case-Laws Central Excise Fri, 06 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256835