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2014 (5) TMI 679 - CESTAT CHENNAICenvat/Modvat Credit - Capital goods - Whether the Cenvat credit is admissible in respect of explosive, Ammonium Nitrate and Detonators, which are used in mines for blasting/fragmenting the solid lime rocks situated outside the factory - mines is situated far away from the factory i.e., 40 Kms - Held that:- Supreme court in the case of Vikram Cement Vs Commissioner of Central Excise, Indore reported in [2006 (2) TMI 1 - Supreme court] has held that, credit is eligible if the mines are captive mines so that they are integrated with the concerned cement factory. - Decided in favour of assessee.
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