https://www.taxtmi.com/caselaws?id=54457 Explosives used in mines outside the factory of production were held not to qualify as inputs for Cenvat credit under Rule 2(a) of the Cenvat Credit Rules, 2002, because the relevant definition covered goods used in manufacture within the factory; the credit claim therefore failed. Interest under Section 11AB of the Central Excise Act, 1944 was also found unsustainable where no suppression was established and the demand was treated as falling within the normal limitation period; interest was accordingly set aside. en-us Mon, 04 Apr 2005 00:00:00 +0530 Wed, 20 Oct 2010 11:09:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54457 Explosives used in mines outside the factory of production were held not to qualify as inputs for Cenvat credit under Rule 2(a) of the Cenvat Credit Rules, 2002, because the relevant definition covered goods used in manufacture within the factory; the credit claim therefore failed. Interest under Section 11AB of the Central Excise Act, 1944 was also found unsustainable where no suppression was established and the demand was treated as falling within the normal limitation period; interest was accordingly set aside. Case-Laws Central Excise Mon, 04 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54457