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2017 (5) TMI 33 - AT - Central ExciseCENVAT credit - explosive and lubricant - appellant claim that explosive and lubricant used in the mining area being connected with the manufacture of the cement only, the appellant should get the CENVAT credit - Held that: - While explosive was used in the mining, lubricants were used for the purpose of transportation of the goods in the mining area as well as bringing the raw materials to the factory. There appears an inextricable link between the input and output for which the appellant is entitled to the CENVAT credit - appeal allowed - decided in favor of appellant.
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