https://www.taxtmi.com/caselaws?id=348667 Cenvat credit on dumpers and tyres used in mining operations depends on whether the mines form a captive, integrated unit with the manufacturing factory. Credit is available where the mines are captive and function as part of the manufacturing set-up, but not where the mines are independent and supply different buyers or assessees. As the entitlement turned on verification of the factual nature of the mines and their linkage with the factory, the matter was remanded to the Adjudicating Authority for fresh decision in light of the governing Supreme Court principle. en-us Wed, 24 May 2017 00:00:00 +0530 Wed, 27 Sep 2017 09:11:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348667 Cenvat credit on dumpers and tyres used in mining operations depends on whether the mines form a captive, integrated unit with the manufacturing factory. Credit is available where the mines are captive and function as part of the manufacturing set-up, but not where the mines are independent and supply different buyers or assessees. As the entitlement turned on verification of the factual nature of the mines and their linkage with the factory, the matter was remanded to the Adjudicating Authority for fresh decision in light of the governing Supreme Court principle. Case-Laws Central Excise Wed, 24 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348667