2000 (11) TMI 372 - AT - Central Excise

Summary

The appeal involved the admissibility of Modvat credit on explosives used by the respondents in their mines. The tribunal ruled in favor of the Revenue, stating that Modvat credit is not admissible as the explosives were not used in the factory of the manufacturer. The decision was based on a previous ruling that inputs must be brought into the factory for use in manufacturing final products. The impugned order was set aside, and the appeal of the Revenue was allowed.