https://www.taxtmi.com/caselaws?id=115970 The Appellate Tribunal CESTAT, CHENNAI upheld the entitlement to Modvat credit on Lubricants and Grease used in mines, rejecting the Revenue's challenge that capital goods used outside the factory premises are not eligible. The Tribunal considered Lubricants and Grease as inputs integral to the manufacturing process of Cement, the final product, referencing the Jaypee Rewa Cement case to support the decision that even inputs used outside the factory for final product manufacturing could be eligible for Cenvat credit. This judgment clarifies the distinction between capital goods and inputs for Cenvat credit eligibility, emphasizing the importance of goods' specific utilization in the production process. en-us Fri, 11 Mar 2005 00:00:00 +0530 Wed, 06 Jun 2012 12:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115970 The Appellate Tribunal CESTAT, CHENNAI upheld the entitlement to Modvat credit on Lubricants and Grease used in mines, rejecting the Revenue's challenge that capital goods used outside the factory premises are not eligible. The Tribunal considered Lubricants and Grease as inputs integral to the manufacturing process of Cement, the final product, referencing the Jaypee Rewa Cement case to support the decision that even inputs used outside the factory for final product manufacturing could be eligible for Cenvat credit. This judgment clarifies the distinction between capital goods and inputs for Cenvat credit eligibility, emphasizing the importance of goods' specific utilization in the production process. Case-Laws Central Excise Fri, 11 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115970