CENVAT Credit Approved for Cement Use in Ore Extraction; Integral to Manufacturing Process.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CENVAT Credit - inputs - cement - Without filling of the ore pits the appellant was statutorily, not in position to extract the ore, i.e. the final product thus the use of cement was very much in relation to the manufacture which was extraction of ore - credit allowed.....