https://www.taxtmi.com/caselaws?id=49010 Modvat credit on capital goods is available only when the goods are used in the factory of production; capital goods deployed outside the factory do not qualify. On that principle, credit for capital goods used in mines outside the factory premises was held inadmissible. The only issue left open was the factual contention that the mines were underground and therefore formed part of the factory premises, which was remitted for determination. The legal position on eligibility was thus decided against the assessee, subject to the limited factual inquiry on the status of the mines. en-us Mon, 10 Jan 2005 00:00:00 +0530 Mon, 09 Aug 2010 10:15:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49010 Modvat credit on capital goods is available only when the goods are used in the factory of production; capital goods deployed outside the factory do not qualify. On that principle, credit for capital goods used in mines outside the factory premises was held inadmissible. The only issue left open was the factual contention that the mines were underground and therefore formed part of the factory premises, which was remitted for determination. The legal position on eligibility was thus decided against the assessee, subject to the limited factual inquiry on the status of the mines. Case-Laws Central Excise Mon, 10 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49010