https://www.taxtmi.com/caselaws?id=53519 The Tribunal allowed Modvat credit on various capital goods used in Cement manufacturing within the factory premises. However, items exclusively used in mines were not eligible for credit based on the definition of a factory and recent Supreme Court decisions. The appeals were disposed of accordingly. en-us Mon, 08 Nov 2004 00:00:00 +0530 Wed, 13 Oct 2010 16:52:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53519 The Tribunal allowed Modvat credit on various capital goods used in Cement manufacturing within the factory premises. However, items exclusively used in mines were not eligible for credit based on the definition of a factory and recent Supreme Court decisions. The appeals were disposed of accordingly. Case-Laws Central Excise Mon, 08 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53519