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Hindustan Zinc Ltd vs Udaipur on 19 August, 2021

excavation, blasting, sealing and mucking, utilized for mine development at Kayad captive mines. 2. The appellant seeks the quashing of the order dated 25.05.2018 passed ... material/input, it had availed mining services and ancillary services at the Kayad Mines, which operated as a captive mine for the appellant. 6. Three
Custom, Excise & Service Tax Tribunal Cites 10 - Cited by 0 - D Gupta - Full Document

U E M India Ltd vs Delhi Ii on 12 August, 2021

Cement Ltd. vs. Commissioner of Central Excise, Hyderabad18 to contend that captive mines are integral part of factory. 27. In Vikram Cement, the Supreme Court ... that Modvat/CENVAT credit on capital goods, if the mines are captive mines so that they constitute one integrated unit together with the concerned cement
Custom, Excise & Service Tax Tribunal Cites 13 - Cited by 0 - D Gupta - Full Document

Nayara Energy Limited vs Rajkot on 6 July, 2021

Cement Limited it was held that the equipments used in the captive mines of the factory would be entitled to Cenvat credit. In the case ... conveying fresh Lime stones from crusher (located in/ near the captive mines) to the factory where cement is manufactured. 2.7 The learned counsel further argued
Custom, Excise & Service Tax Tribunal Cites 2 - Cited by 0 - Full Document
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