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2011 (9) TMI 725 - CHATTISGARH HIGH COURTCenvat Credit - explosives used outside the factory premises - Held That:- Rule 57A is merely meant to enlarge the meaning of the word `input' and does not in any way restrict the use of the input within the factory premises nor does the said rule 57A require the inputs to be brought into the factory premises at any point of time. The schemes of MODVAT and CENVAT credit are not different - 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
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