https://www.taxtmi.com/caselaws?id=46160 Duty-paid explosives used in captive mines to obtain limestone were treated as eligible inputs for Modvat credit because the credit scheme does not require consumption strictly within factory premises. Where the limestone produced is an intermediate product used in the manufacture of cement, the process is regarded as continuous and integrated, so the explosives used in mining form part of the input chain for credit entitlement. The Tribunal's view that credit was unavailable merely because the explosives were used away from the factory was rejected. en-us Thu, 13 Dec 2001 00:00:00 +0530 Fri, 16 Jul 2010 11:24:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46160 Duty-paid explosives used in captive mines to obtain limestone were treated as eligible inputs for Modvat credit because the credit scheme does not require consumption strictly within factory premises. Where the limestone produced is an intermediate product used in the manufacture of cement, the process is regarded as continuous and integrated, so the explosives used in mining form part of the input chain for credit entitlement. The Tribunal's view that credit was unavailable merely because the explosives were used away from the factory was rejected. Case-Laws Central Excise Thu, 13 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46160