https://www.taxtmi.com/caselaws?id=356921 The Tribunal dismissed the Central Excise Department's appeal concerning the eligibility of credit for capital goods used in mines located outside the factory. The dispute revolved around whether the mines were considered captive, with the department contending they were not due to supplying inferior quality limestone to non-cement manufacturers. However, the Tribunal upheld the Commissioner (Appeals)' decision in favor of the respondent, emphasizing the compliance with regulations and proper disposal of unsuitable limestone. The Tribunal ruled that the respondent's actions aligned with regulations, making them eligible for the credit, and dismissed the department's appeal. en-us Mon, 12 Mar 2018 00:00:00 +0530 Thu, 15 Mar 2018 09:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356921 The Tribunal dismissed the Central Excise Department's appeal concerning the eligibility of credit for capital goods used in mines located outside the factory. The dispute revolved around whether the mines were considered captive, with the department contending they were not due to supplying inferior quality limestone to non-cement manufacturers. However, the Tribunal upheld the Commissioner (Appeals)' decision in favor of the respondent, emphasizing the compliance with regulations and proper disposal of unsuitable limestone. The Tribunal ruled that the respondent's actions aligned with regulations, making them eligible for the credit, and dismissed the department's appeal. Case-Laws Central Excise Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356921