https://www.taxtmi.com/caselaws?id=187699 Modvat/Cenvat credit is admissible on inputs and duty-paid capital goods used at captive mine sites where the mines form an integrated part of the factory. The later Supreme Court view displaced the earlier restrictive approach, so credit cannot be denied merely because the mines are located away from the factory premises. On that basis, the principle was extended to capital goods as well as inputs used in the captive mining setup, and the denial of credit on the facts of integrated captive operations was unsustainable. 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 Modvat/Cenvat credit is admissible on inputs and duty-paid capital goods used at captive mine sites where the mines form an integrated part of the factory. The later Supreme Court view displaced the earlier restrictive approach, so credit cannot be denied merely because the mines are located away from the factory premises. On that basis, the principle was extended to capital goods as well as inputs used in the captive mining setup, and the denial of credit on the facts of integrated captive operations was unsustainable. Case-Laws Central Excise Thu, 17 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187699