https://www.taxtmi.com/caselaws?id=34195 Explosives used in mines for extracting limestone were held eligible as inputs for Cenvat credit even though they were consumed outside the factory premises. The Court relied on the principle approved in Jaypee Rewa Cement and reaffirmed in Vikram Cement that inputs used outside the factory can still qualify where the Cenvat scheme continues the Modvat position. On that basis, the Tribunal's allowance of credit was consistent with the governing law, and the revenue's challenge failed. en-us Wed, 24 Jun 2009 00:00:00 +0530 Fri, 24 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34195 Explosives used in mines for extracting limestone were held eligible as inputs for Cenvat credit even though they were consumed outside the factory premises. The Court relied on the principle approved in Jaypee Rewa Cement and reaffirmed in Vikram Cement that inputs used outside the factory can still qualify where the Cenvat scheme continues the Modvat position. On that basis, the Tribunal's allowance of credit was consistent with the governing law, and the revenue's challenge failed. Case-Laws Central Excise Wed, 24 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34195