https://www.taxtmi.com/caselaws?id=53618 After the 1-4-2000 amendment confined "inputs" to use within factory premises, lubricants and explosives used exclusively in mines were not eligible for Modvat credit because mines were not treated as factory premises. Power pack and assembled flexible connections were also ineligible as capital goods, since they fell within excluded categories under Rule 57Q. By contrast, dumper tyres, tubes and flaps used in dumpers operating both in mines and in the factory chain qualified for credit because they were not confined to mines and were integrally connected with manufacture. The remand concerning defective invoices was upheld, as the Commissioner (Appeals) retained remand power and factual verification of duty payment was required. en-us Tue, 07 Dec 2004 00:00:00 +0530 Thu, 14 Oct 2010 12:42:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53618 After the 1-4-2000 amendment confined "inputs" to use within factory premises, lubricants and explosives used exclusively in mines were not eligible for Modvat credit because mines were not treated as factory premises. Power pack and assembled flexible connections were also ineligible as capital goods, since they fell within excluded categories under Rule 57Q. By contrast, dumper tyres, tubes and flaps used in dumpers operating both in mines and in the factory chain qualified for credit because they were not confined to mines and were integrally connected with manufacture. The remand concerning defective invoices was upheld, as the Commissioner (Appeals) retained remand power and factual verification of duty payment was required. Case-Laws Central Excise Tue, 07 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53618