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2004 (9) TMI 101 - SC - Central ExciseWhether explosives used in the mines for blasting purpose can be held to be "inputs" so as to qualify for taking CENVAT Credit under Rule 57AB? Held that:- A manufacturer or producer shall be allowed to take CENVAT credit paid on any inputs used in the manufacture of intermediate products by a job-worker availing the benefit of exemption contained in the notification No. 214/86, dated 25th March, 1986 and received by the manufacturer for use in or in relation to the manufacture of final products. A manufacturer or producer himself cannot be a job worker. Here the mines are operated by the assessee itself. Therefore, in terms of the amended Rule 57AB also, the assessee cannot take CENVAT Credit for the explosives used for the blasting purposes in the mining area.
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