Cenvat Credit on Explosives used in mines- fumes from a diffused mine?
In the famous Jaypee Rewa case 2002-TIOL-87-CESTAT-DEL-LB a five member bench of the CESTAT had held that explosives used in mines are not eligible for cenvat credit. This decision was of course set aside by the Supreme Court and later the Supreme Court in JK Udaipur had disallowed the credit for a later period. Now a five member bench of the CESTAT has dismissed a Rectification of Mistake (ROM) application filed by Jaypee Rewa as infructuous, in view of the Supreme Court order. Please see 2005-TIOL-277-CESTAT-DEL