Commissioner Of Central Excise, Jaipur vs M/S. J.K. Udaipur Udyog Ltd

The Supreme Court upheld the decision of the Customs, Excise & Gold (Control) Appellate Tribunal allowing CENVAT Credit to M/s. J.K. Udaipur Udyog Ltd. for explosives used in mining, ruling that such explosives qualify as 'inputs' under Rule 57AB of the Central Excise Rules. The Court emphasized the direct nexus between mining activities and cement production, stating that the mining area is an extension of the factory premises. Consequently, the appeal by the Commissioner of Central Excise was dismissed, affirming the lower tribunal's ruling.