https://www.taxtmi.com/caselaws?id=119659 Credit was treated as admissible on polyester resins used to fabricate tubes, pipes and tanks, because those items were required for the plant used in manufacturing the final products. Explanation 2 inserted by Notification No. 6/2001 was read as permitting credit on goods used in the manufacture of capital goods that are further used in the manufacturer's factory. On that construction, the appellate order granting credit was found to be legally correct, and the Revenue's objection to such credit failed. en-us Fri, 05 May 2006 00:00:00 +0530 Thu, 12 Jul 2012 13:58:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119659 Credit was treated as admissible on polyester resins used to fabricate tubes, pipes and tanks, because those items were required for the plant used in manufacturing the final products. Explanation 2 inserted by Notification No. 6/2001 was read as permitting credit on goods used in the manufacture of capital goods that are further used in the manufacturer's factory. On that construction, the appellate order granting credit was found to be legally correct, and the Revenue's objection to such credit failed. Case-Laws Central Excise Fri, 05 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119659