2001 (3) TMI 838

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..... 1-3-2001
E/3426/2000-NB - A/344/2001-NB
Central Excise
Modvat/Cenvat
Shri P.G. Chacko, J. REPRESENTED BY : Shri Rajesh Kumar, Advocate, for the Appellant. Shri A.K. Jain, SDR, for the .....

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..... the appellants were entitled to avail Modvat credit under Rule 57A of the Central Excise Rules on explosives which were used for mining their raw materials from the mines located away from the factory .....

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