https://www.taxtmi.com/caselaws?id=34195 The High Court of Madras dismissed the appeal questioning the availability of Cenvat credit for explosives used in mines for limestone extraction. The court upheld the previous ruling in Jaypee Rewa Cement case, stating that Cenvat credit is not available for inputs used outside the factory premises. The decision was in line with the Supreme Court's ruling in Vikram Cement v. Commissioner of Central Excise, 2006, which had already addressed similar issues. No costs were awarded in this case. 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 The High Court of Madras dismissed the appeal questioning the availability of Cenvat credit for explosives used in mines for limestone extraction. The court upheld the previous ruling in Jaypee Rewa Cement case, stating that Cenvat credit is not available for inputs used outside the factory premises. The decision was in line with the Supreme Court's ruling in Vikram Cement v. Commissioner of Central Excise, 2006, which had already addressed similar issues. No costs were awarded in this case. Case-Laws Central Excise Wed, 24 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34195