https://www.taxtmi.com/caselaws?id=46073 Explosives used in mines to obtain limestone qualified as inputs for Modvat credit under Rule 57A because the rule does not require the input to be used within the factory premises. Credit was also available where the input was used to produce an intermediate product, and that intermediate product was then used in the manufacture of the final product. As limestone served as the intermediate product in cement manufacture, the credit claim fell within the settled position and was allowed in favour of the assessee. en-us Wed, 03 Oct 2001 00:00:00 +0530 Thu, 15 Jul 2010 16:11:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46073 Explosives used in mines to obtain limestone qualified as inputs for Modvat credit under Rule 57A because the rule does not require the input to be used within the factory premises. Credit was also available where the input was used to produce an intermediate product, and that intermediate product was then used in the manufacture of the final product. As limestone served as the intermediate product in cement manufacture, the credit claim fell within the settled position and was allowed in favour of the assessee. Case-Laws Central Excise Wed, 03 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46073