https://www.taxtmi.com/caselaws?id=791820 Where the assessee remained the lessee of a captive mine, excavation done through job work did not alter the character of the mining activity or defeat input tax credit, because the material was extracted for the assessee's own use. Explosives used in the actual mining operation were treated as eligible for credit under the Rajasthan Value Added Tax Act, as they formed part of the mining process rather than a separate post-mining activity. Mining and manufacturing were held to be integral components of a single commercial process where the extracted ore fed the downstream manufacture of pellets and cement, and the assessee was held entitled to input tax credit. en-us Sat, 28 Mar 2026 00:00:00 +0530 Tue, 19 May 2026 08:18:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791820 Where the assessee remained the lessee of a captive mine, excavation done through job work did not alter the character of the mining activity or defeat input tax credit, because the material was extracted for the assessee's own use. Explosives used in the actual mining operation were treated as eligible for credit under the Rajasthan Value Added Tax Act, as they formed part of the mining process rather than a separate post-mining activity. Mining and manufacturing were held to be integral components of a single commercial process where the extracted ore fed the downstream manufacture of pellets and cement, and the assessee was held entitled to input tax credit. Case-Laws VAT / Sales Tax Sat, 28 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791820