Modvat/Cenvat Credit Allowed for Capital Goods in Captive Mines Integrated with Cement Factories; Dumpers Excluded.

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....Denial of credit on dumpers and its parts - denial on the ground that these are neither inputs nor capital goods - Modvat/Cenvat credit is admissible on capital goods used in mines if mines are captive mines so that they constitute one integrated unit together with the concerned cement factory - AT....