https://www.taxtmi.com/caselaws?id=47138 Duty-paid explosives used in mines outside the cement factory were treated as eligible Modvat inputs because Rule 57A extends to goods used in or in relation to manufacture, whether directly or indirectly. The rule did not require the input to be used within the factory premises or to be brought into the factory. Since the explosives were used to extract limestone, which was then used as raw material in cement manufacture, they had the necessary nexus with manufacture. The reference was answered in favour of the assessee and credit was allowed. en-us Mon, 28 Jul 2003 00:00:00 +0530 Tue, 27 Jul 2010 11:50:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47138 Duty-paid explosives used in mines outside the cement factory were treated as eligible Modvat inputs because Rule 57A extends to goods used in or in relation to manufacture, whether directly or indirectly. The rule did not require the input to be used within the factory premises or to be brought into the factory. Since the explosives were used to extract limestone, which was then used as raw material in cement manufacture, they had the necessary nexus with manufacture. The reference was answered in favour of the assessee and credit was allowed. Case-Laws Central Excise Mon, 28 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47138