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2003 (7) TMI 97 - HC - Central ExciseExtract: .......factory premises at any point of time. 7. Having regard to the aforesaid judgment of the Supreme Court, the aforesaid question of law referred to us is answered in the affirmative. Thus, the duty paid explosives used for excavating Limestone from mines is held to be an input to qualify for Modvat credit. 8. The reference is accordingly disposed of.
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