https://www.taxtmi.com/caselaws?id=54938 The tribunal ruled that capital goods used in mines are not entitled to CENVAT Credit as mines do not qualify as part of the factory. The restriction of credit to 75% does not apply to goods received before the effective date. Credit on imported goods assessed under Heading 98.01 depends on the nature of the goods. The matter of credit availed on non-production of duty-paying documents was remanded for examination. Items used outside the factory are not eligible for credit, except for calcium silicate blocks. Credit for goods with delayed declarations and credit taken on Xerox/original copies of duty-paying documents were allowed as per relevant precedents. en-us Tue, 05 Jul 2005 00:00:00 +0530 Fri, 22 Oct 2010 18:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54938 The tribunal ruled that capital goods used in mines are not entitled to CENVAT Credit as mines do not qualify as part of the factory. The restriction of credit to 75% does not apply to goods received before the effective date. Credit on imported goods assessed under Heading 98.01 depends on the nature of the goods. The matter of credit availed on non-production of duty-paying documents was remanded for examination. Items used outside the factory are not eligible for credit, except for calcium silicate blocks. Credit for goods with delayed declarations and credit taken on Xerox/original copies of duty-paying documents were allowed as per relevant precedents. Case-Laws Central Excise Tue, 05 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54938