https://www.taxtmi.com/caselaws?id=51377 Cenvat credit on explosives used for limestone mining at off-factory mines was held admissible because Rule 57AA covered goods used in or in relation to manufacture, directly or indirectly, and that input definition was treated as pari materia with earlier Modvat provisions. Credit on lubricants and greases used on machinery in or around the mines could not be sustained on the existing record because the machinery's use in manufacture of the final product was not established; the matter was remanded for fresh adjudication after giving the assessee an opportunity to prove the required factual nexus. en-us Tue, 20 Aug 2002 00:00:00 +0530 Fri, 24 Sep 2010 13:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51377 Cenvat credit on explosives used for limestone mining at off-factory mines was held admissible because Rule 57AA covered goods used in or in relation to manufacture, directly or indirectly, and that input definition was treated as pari materia with earlier Modvat provisions. Credit on lubricants and greases used on machinery in or around the mines could not be sustained on the existing record because the machinery's use in manufacture of the final product was not established; the matter was remanded for fresh adjudication after giving the assessee an opportunity to prove the required factual nexus. Case-Laws Central Excise Tue, 20 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51377