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2014 (5) TMI 679

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....es 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 Excise, Indore reported in 2006 (197) E.L.T. 145 ....