https://www.taxtmi.com/caselaws?id=47547 The Court held that the Cenvat Rules substantially continued the Modvat scheme, so the Jaypee Rewa Cement principle remained applicable despite changes in drafting. Rule 57AA was treated as a broadening re-arrangement of the earlier inputs definition, Rule 57J was substantially replaced by Rule 57AB, and Rule 57AC(1) did not exclude credit otherwise allowed under Rule 57AB. On that basis, explosives used in quarrying limestone, an intermediate product for cement manufacture, remained eligible inputs for credit even though they were used outside the factory premises. en-us Wed, 18 Jan 2006 00:00:00 +0530 Fri, 19 Sep 2025 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47547 The Court held that the Cenvat Rules substantially continued the Modvat scheme, so the Jaypee Rewa Cement principle remained applicable despite changes in drafting. Rule 57AA was treated as a broadening re-arrangement of the earlier inputs definition, Rule 57J was substantially replaced by Rule 57AB, and Rule 57AC(1) did not exclude credit otherwise allowed under Rule 57AB. On that basis, explosives used in quarrying limestone, an intermediate product for cement manufacture, remained eligible inputs for credit even though they were used outside the factory premises. Case-Laws Central Excise Wed, 18 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47547