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2014 (5) TMI 679

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.... Per: Pradip Kumar Das: Heard both sides and perused the records. 2. The issue involved in this case is whether the Cenvat credit is admissible in respect of explosive, Ammonium Nitrate and Detonators, which are used in mines for blasting/fragmenting the solid lime rocks situated outside the factory. The Hon'ble Supreme Court in the case of Vikram Cement Vs Commissioner of Central Exci....

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