https://www.taxtmi.com/caselaws?id=187699 The Supreme Court allowed the appeal, setting aside the orders of the Tribunal and lower authorities. The Court held that the appellant was entitled to avail Modvat/Cenvat credit on duty paid for capital goods and inputs used at captive mine sites, provided they were otherwise eligible for such credit. The Court emphasized that if the mines are captive and form an integrated unit with the factory, Modvat/Cenvat credit on capital goods would be available. en-us Thu, 17 Aug 2006 00:00:00 +0530 Thu, 03 Nov 2016 11:24:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187699 The Supreme Court allowed the appeal, setting aside the orders of the Tribunal and lower authorities. The Court held that the appellant was entitled to avail Modvat/Cenvat credit on duty paid for capital goods and inputs used at captive mine sites, provided they were otherwise eligible for such credit. The Court emphasized that if the mines are captive and form an integrated unit with the factory, Modvat/Cenvat credit on capital goods would be available. Case-Laws Central Excise Thu, 17 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187699