https://www.taxtmi.com/caselaws?id=3803 The Tribunal allowed the appeals, providing consequential relief to the appellant. The Commissioner's disallowance of credit related to the transformer in the captive mines was overturned, with the Tribunal emphasizing that all activities in the mines should be considered integral to the cement manufacturing process. The distinction made by the Commissioner between the roles of the crusher and transformer was deemed unreasonable, leading to the decision in favor of the appellant based on the principles established in the Vikram Cement case. en-us Wed, 21 Nov 2007 00:00:00 +0530 Fri, 02 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3803 The Tribunal allowed the appeals, providing consequential relief to the appellant. The Commissioner's disallowance of credit related to the transformer in the captive mines was overturned, with the Tribunal emphasizing that all activities in the mines should be considered integral to the cement manufacturing process. The distinction made by the Commissioner between the roles of the crusher and transformer was deemed unreasonable, leading to the decision in favor of the appellant based on the principles established in the Vikram Cement case. Case-Laws Central Excise Wed, 21 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3803