https://www.taxtmi.com/caselaws?id=47374 The SC held that duty paid on spares for a ropeway used to transport crushed limestone from mines 4.2 km away to the factory qualifies for MODVAT/CENVAT credit. Applying the precedent cited by the bench, the court ruled in favour of the assessee, allowing input tax credit for the capital goods spares used in the specified transport activity. en-us Tue, 26 Jul 2005 00:00:00 +0530 Sat, 20 Sep 2025 13:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47374 The SC held that duty paid on spares for a ropeway used to transport crushed limestone from mines 4.2 km away to the factory qualifies for MODVAT/CENVAT credit. Applying the precedent cited by the bench, the court ruled in favour of the assessee, allowing input tax credit for the capital goods spares used in the specified transport activity. Case-Laws Central Excise Tue, 26 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47374