https://www.taxtmi.com/caselaws?id=46790 Explosives used in blasting for mining operations connected with cement manufacture were treated as eligible inputs for Modvat credit under Rule 57A of the Central Excise Rules, 1944, because credit is not confined to inputs used only within the factory premises. Where an input is used in relation to manufacture through an intermediate product that ultimately contributes to the final product, eligibility is not defeated by the input's use outside the factory. On that basis, the credit claim was accepted and the show-cause notice and consequential demand were held unsustainable. en-us Tue, 30 Jul 2002 00:00:00 +0530 Fri, 23 Jul 2010 18:52:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46790 Explosives used in blasting for mining operations connected with cement manufacture were treated as eligible inputs for Modvat credit under Rule 57A of the Central Excise Rules, 1944, because credit is not confined to inputs used only within the factory premises. Where an input is used in relation to manufacture through an intermediate product that ultimately contributes to the final product, eligibility is not defeated by the input's use outside the factory. On that basis, the credit claim was accepted and the show-cause notice and consequential demand were held unsustainable. Case-Laws Central Excise Tue, 30 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46790