https://www.taxtmi.com/caselaws?id=113726 CENVAT credit on duty-paid items such as prime movers, pump parts, spares, testing equipment and heating elements used in the factory was held admissible. Applying the principle in Jawahar Mills Ltd., the department could not deny credit merely on a restrictive view of end-use once the goods were received and duty-paid. The denial based on the manner of use was therefore unsustainable, and credit on the disputed items was allowed in favour of the assessee. en-us Tue, 14 Oct 2003 00:00:00 +0530 Tue, 08 May 2012 10:51:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113726 CENVAT credit on duty-paid items such as prime movers, pump parts, spares, testing equipment and heating elements used in the factory was held admissible. Applying the principle in Jawahar Mills Ltd., the department could not deny credit merely on a restrictive view of end-use once the goods were received and duty-paid. The denial based on the manner of use was therefore unsustainable, and credit on the disputed items was allowed in favour of the assessee. Case-Laws Central Excise Tue, 14 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113726