adjudicating authority denied Cenvat credit on inputs namely explosives, ammonium nitrate and detonators etc., used in the mines outside the factory premises. Commissioner (Appeals
case is whether the Cenvat credit is admissible in respect of explosives, Ammonium Nitrate and Detonators, which are used in mines for blasting/fragmenting
ammonium nitrate and diesel is filled in the pipes and then detonators are attached to the same. If the prilled ammonium nitrate and explosives ... possible to ignite the prilled ammonium nitrate and diesel in a closed place which results in explosion of the rocks. In this view
sending ammonium nitrate, diesel oil and emulsion matrix separately to the mine in their mobile van specifically designed for preparation of bulk explosives. The mobile
