2014 (9) TMI 978

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....xcise duty. The Central Government introduced a scheme of CENVAT, which enables a manufacturer to take the credit of the excise duty paid on inputs that are used in manufacturing the concerned product. The appellant uses explosives in the mines for extract of the raw material i.e. milestone. The question as to whether the excise duty paid on explosives can be given credit to under the scheme, was ....