https://www.taxtmi.com/caselaws?id=334085 The Tribunal allowed the appeal by M/s. Rajashreee Cements, granting them modvat credit amounting to Rs. 14,99,586 under Rule 57Q of Central Excise Rules, 1944. The dispute revolved around the eligibility of modvat credit on goods used in the manufacturing process, particularly focusing on the capital goods used in mines. Relying on legal precedents and the integration of mines with the factory, the Tribunal held that modvat credit on capital goods used in the factory, including those in mines, is permissible. The decision aligned with previous judgments by the Supreme Court and CESTAT Kolkata, emphasizing the integrated nature of mines with the factory for claiming excise duty credit. en-us Tue, 04 Oct 2016 00:00:00 +0530 Thu, 03 Nov 2016 13:43:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334085 The Tribunal allowed the appeal by M/s. Rajashreee Cements, granting them modvat credit amounting to Rs. 14,99,586 under Rule 57Q of Central Excise Rules, 1944. The dispute revolved around the eligibility of modvat credit on goods used in the manufacturing process, particularly focusing on the capital goods used in mines. Relying on legal precedents and the integration of mines with the factory, the Tribunal held that modvat credit on capital goods used in the factory, including those in mines, is permissible. The decision aligned with previous judgments by the Supreme Court and CESTAT Kolkata, emphasizing the integrated nature of mines with the factory for claiming excise duty credit. Case-Laws Central Excise Tue, 04 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334085