https://www.taxtmi.com/caselaws?id=47035 Explosives used in mines for blasting limestone did not qualify as "inputs" for CENVAT credit because Rule 57AA required goods to be used in or in relation to manufacture, and Rule 57AC contemplated receipt of inputs in the factory of production. The Court held that use in the mines, rather than in the cement factory, failed the statutory test, and the ropeway transport of limestone did not make the mines part of the factory. The earlier MODVAT ruling was inapplicable because the CENVAT scheme omitted the provision that had supported credit there, and the amended intermediate-product rule did not cover the manufacturer's own mining activity. Credit was therefore inadmissible. en-us Fri, 03 Sep 2004 00:00:00 +0530 Tue, 21 Oct 2014 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47035 Explosives used in mines for blasting limestone did not qualify as "inputs" for CENVAT credit because Rule 57AA required goods to be used in or in relation to manufacture, and Rule 57AC contemplated receipt of inputs in the factory of production. The Court held that use in the mines, rather than in the cement factory, failed the statutory test, and the ropeway transport of limestone did not make the mines part of the factory. The earlier MODVAT ruling was inapplicable because the CENVAT scheme omitted the provision that had supported credit there, and the amended intermediate-product rule did not cover the manufacturer's own mining activity. Credit was therefore inadmissible. Case-Laws Central Excise Fri, 03 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47035