https://www.taxtmi.com/caselaws?id=48822 Explosives used in mines outside a cement factory for quarrying limestone did not qualify as Modvat inputs under Rule 57A because input credit required use in or in relation to manufacture and the goods had to be brought into the factory. The explosives were consumed at the mines, outside the factory, and in an activity anterior to manufacture. Rule 57F(3)(b) did not apply because there was no removal of inputs from the factory for manufacture of an intermediate product returned to the factory, and the recovered limestone was not such an intermediate product. Mining was treated as not constituting manufacture, so the claim for credit failed. en-us Fri, 09 Jun 2000 00:00:00 +0530 Fri, 31 May 2019 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48822 Explosives used in mines outside a cement factory for quarrying limestone did not qualify as Modvat inputs under Rule 57A because input credit required use in or in relation to manufacture and the goods had to be brought into the factory. The explosives were consumed at the mines, outside the factory, and in an activity anterior to manufacture. Rule 57F(3)(b) did not apply because there was no removal of inputs from the factory for manufacture of an intermediate product returned to the factory, and the recovered limestone was not such an intermediate product. Mining was treated as not constituting manufacture, so the claim for credit failed. Case-Laws Central Excise Fri, 09 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48822