https://www.taxtmi.com/caselaws?id=267346 The Supreme Court clarified that MODVAT/CENVAT credit on inputs like explosives and lubricating oils is allowed for a cement factory. Eligibility for credit on capital goods depends on whether mines are captive to the factory or supply to other companies. If mines are captive and integrated with the factory, credit is available. The Court emphasized the need for clear determination on this issue. In another case, the Court ruled in favor of the appellant, stating that based on admitted facts, the appellant was not liable to pay duty as the goods were used for construction, not mining. The Court overturned CESTAT's decision and allowed the appeals in favor of the appellant. en-us Wed, 07 Oct 2015 00:00:00 +0530 Thu, 07 Jan 2016 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267346 The Supreme Court clarified that MODVAT/CENVAT credit on inputs like explosives and lubricating oils is allowed for a cement factory. Eligibility for credit on capital goods depends on whether mines are captive to the factory or supply to other companies. If mines are captive and integrated with the factory, credit is available. The Court emphasized the need for clear determination on this issue. In another case, the Court ruled in favor of the appellant, stating that based on admitted facts, the appellant was not liable to pay duty as the goods were used for construction, not mining. The Court overturned CESTAT's decision and allowed the appeals in favor of the appellant. Case-Laws Central Excise Wed, 07 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267346