https://www.taxtmi.com/caselaws?id=263480 Modvat/Cenvat credit on lubricants used in mining machinery depended on whether the mines formed an integrated captive unit for the assessee's cement business. The High Court found that the factual foundation for treating the mines as captive mines was not supported by material on record, so the substantial questions of law could not be decided on merits. It therefore set aside the Tribunal's order and remitted the matter for fresh consideration of the credit claim. The legal entitlement to credit was left open, to be examined again after proper factual determination. en-us Thu, 29 Jan 2015 00:00:00 +0530 Mon, 05 Oct 2015 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263480 Modvat/Cenvat credit on lubricants used in mining machinery depended on whether the mines formed an integrated captive unit for the assessee's cement business. The High Court found that the factual foundation for treating the mines as captive mines was not supported by material on record, so the substantial questions of law could not be decided on merits. It therefore set aside the Tribunal's order and remitted the matter for fresh consideration of the credit claim. The legal entitlement to credit was left open, to be examined again after proper factual determination. Case-Laws Central Excise Thu, 29 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263480