https://www.taxtmi.com/caselaws?id=301 SC held that where mines are captive and form an integrated unit with the cement factory, Cenvat/Modvat credit on capital goods is allowable to the assessee; where mines are non-captive and supply other manufacturers, such credit is not available. The Court followed precedent, remanded the matter for further proceedings consistent with that principle, and ultimately decided in favour of the assessee. en-us Thu, 16 Feb 2006 00:00:00 +0530 Fri, 19 Sep 2025 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301 SC held that where mines are captive and form an integrated unit with the cement factory, Cenvat/Modvat credit on capital goods is allowable to the assessee; where mines are non-captive and supply other manufacturers, such credit is not available. The Court followed precedent, remanded the matter for further proceedings consistent with that principle, and ultimately decided in favour of the assessee. Case-Laws Central Excise Thu, 16 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301