2000 (9) TMI 391

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....har Vyas, Advocate, for the Respondents. [Order per : G.R. Sharma, Member (T)]. - Revenue has filed this application stating that points of law reading as : "Whether Modvat credit is available on Explosives used in mining of lime-stone, which are not covered under the definition of 'factory' in terms of Rule 57A of Central Excise Rules or not and whether Modvat credit will be admissible o....

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....the Indian Oil Corporation Depot at Satna which was not registered with the Central Excise authorities, we find that there is no dispute that the input in question viz. furnace oil had been manufactured by Indian Oil Corpn. who is registered with the Central Excise authorities. It is common ground between the parties that the manufacturer viz. Indian Oil Corporation were operating through various ....

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....rned, they are used away in the mining area. He submits that Rule 57A of the Central Excise Rules inter alia provides that Modvat credit shall be taken in respect of the goods used in the manufacture of final product in the factory . A larger Bench of this Tribunal held that Modvat credit shall not be admissible in respect of Explosives as the same are not used inside the factory for the productio....