https://www.taxtmi.com/caselaws?id=51507 Rule 57Q allows Modvat credit only on capital goods used by the manufacturer in the factory itself. The definition of "factory" under Section 2(e) governs whether adjoining land forms part of the factory or its precincts, and mere physical linkage by a conveyor or site-plan connectivity does not make a mining area part of the factory. Mining is distinct from manufacture, so capital goods used in mines and connected transport arrangements outside the factory do not qualify for credit merely because they support the manufacturing flow. The Tribunal followed the binding Supreme Court view and treated credit on such mine-based capital goods as unavailable. en-us Thu, 25 Jul 2002 00:00:00 +0530 Sat, 25 Sep 2010 11:48:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51507 Rule 57Q allows Modvat credit only on capital goods used by the manufacturer in the factory itself. The definition of "factory" under Section 2(e) governs whether adjoining land forms part of the factory or its precincts, and mere physical linkage by a conveyor or site-plan connectivity does not make a mining area part of the factory. Mining is distinct from manufacture, so capital goods used in mines and connected transport arrangements outside the factory do not qualify for credit merely because they support the manufacturing flow. The Tribunal followed the binding Supreme Court view and treated credit on such mine-based capital goods as unavailable. Case-Laws Central Excise Thu, 25 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51507