Explosives as Inputs – Eligibility for MODVAT - Whether the ...
Explosives for blasting limestone in mines qualify for MODVAT credit, even if used outside factory premises.
August 19, 2013
Case Laws Central Excise HC
Explosives as Inputs – Eligibility for MODVAT - Whether the Explosives used in mines for blasting lime stone can be considered as inputs eligible for credit - MODVAT cannot be denied on the ground that they were not used as inputs within factory - HC
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