https://www.taxtmi.com/caselaws?id=264723 Credit on lubricating oil used in captive mining operations was upheld because the assessee established a captive mining lease through the lease deeds and Government Orders, and the mined limestone was shown to be captively consumed in cement manufacture. The Revenue produced no contrary evidence of clearance to outsiders, so the credit claim remained admissible under the applicable credit principle. The Tribunal therefore sustained the assessee's entitlement to credit on inputs used in the mines where captive use and captive consumption were proved. en-us Fri, 19 Jun 2015 00:00:00 +0530 Wed, 30 Sep 2015 12:19:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264723 Credit on lubricating oil used in captive mining operations was upheld because the assessee established a captive mining lease through the lease deeds and Government Orders, and the mined limestone was shown to be captively consumed in cement manufacture. The Revenue produced no contrary evidence of clearance to outsiders, so the credit claim remained admissible under the applicable credit principle. The Tribunal therefore sustained the assessee's entitlement to credit on inputs used in the mines where captive use and captive consumption were proved. Case-Laws Central Excise Fri, 19 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264723