Friday, February 8, 2019

CENVAT credit can be availed on cement used in mine for grouting after extraction of ore

GST/Excise/ST/VAT : Where assessee was engaged in manufacture of Lead and Zinc concentrates and Adjudicating Authority held that cement used in mine for filling pits after extraction of ore could not be treated input as there was no relation with manufacture or clearance of final product, since assessee without filling of pits was statutorily not in a position to extract ore, i.e., final product, use of cement was very much in relation to extraction of ore and it qualified for input

from www.taxmann.com Latest Case Laws http://bit.ly/2UIoJti

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