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2018 (4) TMI 1082 - CESTAT NEW DELHICENVAT credit - excavation of Lignite from mine for its further transportation upto the weigh bridge where the lignite was weighed - Lignite is further used in the generation of electricity, which is exempted - Held that: - The Lignite is raised from the mines, but the same is transported upto the crusher and it is finally weighed at the weigh bridge and on such quantum of Lignite, the Central Excise duty is paid - the assessee-Respondents will be entitled to the credit of Service Tad paid on such mining and transportation upto the point of weigh bridge - appeal dismissed - decided against Revenue.
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