https://www.taxtmi.com/caselaws?id=54493 Machinery, equipment, parts and accessories used in limestone mines were not eligible for Modvat credit under Rule 57A because the Explanation to that rule excluded machines, plant, equipment, tools and appliances used for producing or processing goods, even if they were connected with cement manufacture. The claim under Rule 57Q also failed because capital goods credit required use in the factory of manufacture, whereas the goods were used in mines outside the factory. Delay and notice objections were immaterial once credit itself was inadmissible. en-us Wed, 09 Mar 2005 00:00:00 +0530 Wed, 20 Oct 2010 13:06:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54493 Machinery, equipment, parts and accessories used in limestone mines were not eligible for Modvat credit under Rule 57A because the Explanation to that rule excluded machines, plant, equipment, tools and appliances used for producing or processing goods, even if they were connected with cement manufacture. The claim under Rule 57Q also failed because capital goods credit required use in the factory of manufacture, whereas the goods were used in mines outside the factory. Delay and notice objections were immaterial once credit itself was inadmissible. Case-Laws Central Excise Wed, 09 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54493