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2018 (3) TMI 624 - AT - Central ExciseCENVAT credit - the respondents have been supplying inferior quality limestone excavated from the mines to others, so the said mines cannot be said to be captive mines of the respondent - Held that: - The waste in the mines has to be disposed for further excavation and convenience. Further, the respondent has obtained permission from Government of Tamil Nadu to dispose of the waste / inferior quality limestone to nearby industries. Such a disposal of waste will not make the mines non-captive mines - appeal dismissed - decided against Revenue.
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