Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2014 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (9) TMI 1090 - HC - Central ExciseCENVAT credit - use of explosives outside the factory premises - whether eligible for CENVAT credit or not? - Held that: - the factory may be compact and in a defined premises. However, if the manufacturing process is a complex one and involves usage of quite large amount of raw material and various processes, it is difficult to treat any particular area as the factory premises. Though the actual processing may take place in an area of few thousand square feet, the processing of raw material or storing thereof may occur in hundreds of acres of land - If explosives are used to procure raw material, which in turn is supplied to the factory, either through surface transport or through conveyor belt, it is difficult to segregate it from the factory premises - credit allowed.
|