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Central Excise - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

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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