2008 (4) TMI 706 - SCH - Central Excise

Whether the explosives used in the mining operation must be regarded as inputs and in respect of which notification had been issued by the Central Government in the Official Gazette and credit should be allowed in terms of the said Rule?

Summary

The Supreme Court dismissed the appeal as the point in issue was already decided against the revenue in two previous judgments. No costs were awarded. [Citation: 2008 (4) TMI 706 - SC]