2001 (8) TMI 1332 - SUPREME COURT

Whether the explosives used in the mining operation must be regarded as inputs and in respect of which notification had been issued by the Central Government in the Official Gazette and credit should be allowed in terms of the said Rule? -

Whether it is necessary for the explosives to be used within the factory premises where the manufacture of cement takes place?

Held that:- Appeal allowed. As on the explosives a duty had been paid and the appellants would be entitled to claim credit because the explosives were used for the manufacture of the intermediate product, namely, lime stone which, in turn, was used for the manufacture of cement.