https://www.taxtmi.com/caselaws?id=374842 Cenvat credit on explosives used in captive mines forming an integrated unit with a cement factory was held admissible, because use within the factory premises was not a necessary condition where the mines served the manufacturing unit. The Tribunal also reiterated that subordinate authorities must follow binding declarations of law by the Supreme Court and High Court under Article 141, and cannot disregard them on the ground that the assessee was not a party to those cases. The denial of credit was therefore unsustainable and the adverse order was set aside. en-us Wed, 23 Jan 2019 00:00:00 +0530 Fri, 21 Feb 2020 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374842 Cenvat credit on explosives used in captive mines forming an integrated unit with a cement factory was held admissible, because use within the factory premises was not a necessary condition where the mines served the manufacturing unit. The Tribunal also reiterated that subordinate authorities must follow binding declarations of law by the Supreme Court and High Court under Article 141, and cannot disregard them on the ground that the assessee was not a party to those cases. The denial of credit was therefore unsustainable and the adverse order was set aside. Case-Laws Central Excise Wed, 23 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374842