2014 (9) TMI 978

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..... excise duty. The Central Government introduced a scheme of CENVAT, which enables a manufacturer to take the credit of the excise duty paid on inputs that are used in manufacturing the concerned product. The appellant uses explosives in the mines for extract of the raw material i.e. milestone. The question as to whether the excise duty paid on explosives can be given credit to under the scheme, was .....

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..... sioner of Central Excise, Indore, the Supreme Court overruled the judgment in J.K. Udaipur Udyog Limited's case (supra). It was held that the duty paid on explosives that are used in the mines in the course of manufacture of cement, can be given credit under the scheme. Following the same, we allow the appeal and set aside the order passed by the Tribunal as well as the one passed by the Assessin .....

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