https://www.taxtmi.com/caselaws?id=172583 Capital goods used in limestone mines were eligible for Modvat credit because mining was treated as an integrated and sufficiently connected part of cement manufacture, and use of the goods outside the factory premises did not by itself break the statutory nexus with production. The duty demand and penalty based on denial of that credit were therefore set aside. Credit that had been reversed during adjudication could not be denied merely because it had been voluntarily debited once the underlying capital goods were found eligible; the denial of the reversed amount was also set aside. en-us Tue, 12 Feb 2002 00:00:00 +0530 Tue, 25 Aug 2015 16:35:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172583 Capital goods used in limestone mines were eligible for Modvat credit because mining was treated as an integrated and sufficiently connected part of cement manufacture, and use of the goods outside the factory premises did not by itself break the statutory nexus with production. The duty demand and penalty based on denial of that credit were therefore set aside. Credit that had been reversed during adjudication could not be denied merely because it had been voluntarily debited once the underlying capital goods were found eligible; the denial of the reversed amount was also set aside. Case-Laws Central Excise Tue, 12 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172583