Supreme Court of India
Commissioner of Central Excise, Jaipur v. J.K. Udaipur Udyog Ltd.
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From the headnote
Central Excise Rules, 1944-Modvat Scheme- Rules 57AA, 57AB - Explosives for blasting mines to excavate limestone used in manufacture of cement in a plant few kilometers away from mines-CENVAT Credit - Disallowed-Commissioner (Appeals) allowing it-On appeal by Revenue, held: Use of 'inputs' was not within factory of production-Mines operated by assessee itself-Hence CENVAT credit rightly disallowed by authorities. Central Excise Act 1944, Section 2(e)-Factory-Scope of-Mine connected to factory by ropeway for carrying excavated raw materials is not part of factory since no manufacturing
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