https://www.taxtmi.com/caselaws?id=190386 Cenvat credit was treated as available for explosives used outside the factory where the explosives formed part of the manufacturing chain by being used to procure raw material for supply to the factory, and the physical location of use was not ant. The Court rejected any artificial segregation of such use from the manufacturing process, and it relied on binding precedent already covering the issue. As the question was already settled, no meaningful basis existed for seeking a reference under Section 35H(1) of the Central Excise Act, 1944, and the departmental reference was dismissed. en-us Wed, 24 Sep 2014 00:00:00 +0530 Tue, 14 Feb 2017 08:46:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190386 Cenvat credit was treated as available for explosives used outside the factory where the explosives formed part of the manufacturing chain by being used to procure raw material for supply to the factory, and the physical location of use was not ant. The Court rejected any artificial segregation of such use from the manufacturing process, and it relied on binding precedent already covering the issue. As the question was already settled, no meaningful basis existed for seeking a reference under Section 35H(1) of the Central Excise Act, 1944, and the departmental reference was dismissed. Case-Laws Central Excise Wed, 24 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190386