https://www.taxtmi.com/caselaws?id=77512 Industrial washing machines used in the manufacturing premises for washing employees' uniforms were treated as capital goods under Rule 2(a) of the Cenvat Credit Rules, 2004 because they were installed and used in the factory. The mandatory requirement to maintain clean and hygienic uniforms under the Drugs & Cosmetics Rules, 1945 was considered sufficient statutory compliance linked to the manufacturing establishment. On those facts, the washing machines were found to have the necessary nexus with the factory operations, making Cenvat credit admissible and defeating the Revenue's objection. en-us Fri, 29 Jan 2010 00:00:00 +0530 Fri, 29 Oct 2010 13:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77512 Industrial washing machines used in the manufacturing premises for washing employees' uniforms were treated as capital goods under Rule 2(a) of the Cenvat Credit Rules, 2004 because they were installed and used in the factory. The mandatory requirement to maintain clean and hygienic uniforms under the Drugs & Cosmetics Rules, 1945 was considered sufficient statutory compliance linked to the manufacturing establishment. On those facts, the washing machines were found to have the necessary nexus with the factory operations, making Cenvat credit admissible and defeating the Revenue's objection. Case-Laws Service Tax Fri, 29 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77512