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2016 (7) TMI 1137 - CESTAT NEW DELHI

2016 (7) TMI 1137 - CESTAT NEW DELHI - TMI - Eligibility for Modvat credit of duty paid on capital goods under the then Rule 57Q of Central Excise Rules, 1944 - Held that:- An identical matter came up for decision by the Tribunal in respect of the same appellant. The Tribunal in the decision (1998 (3) TMI 311 - CEGAT, CALCUTTA) held that the concept of mobile factory is alien to the Central Excise Act, 1944 and no Modvat credit will be available to these items. Following the same ratio, find tha .....

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f Central Excise Rules, 1944. The appellants are engaged in the manufacture of bulk explosives liable to Central Excise duty. Different raw materials as also semi-finished goods are carried in compartmentalized bulk delivery pump truck to the designated bore hole site. There with the help of the pump, ingredients are delivered to the bore hole where the bulk explosives are manufactured. The appellants claimed credit of duty paid on various items like the special purpose motor vehicle, drivers ca .....

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