https://www.taxtmi.com/caselaws?id=126009 Summi cream cement/Summi cement used in the manufacture of colour picture tubes were not accepted as capital goods or as spares, components or accessories of capital goods, but their admitted use in the manufacturing process brought them within the scope of inputs used in relation to manufacture. On that basis, Cenvat credit was held maintainable on the facts, and the departmental appeal failed. en-us Thu, 12 Feb 2009 00:00:00 +0530 Thu, 01 Nov 2012 14:16:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126009 Summi cream cement/Summi cement used in the manufacture of colour picture tubes were not accepted as capital goods or as spares, components or accessories of capital goods, but their admitted use in the manufacturing process brought them within the scope of inputs used in relation to manufacture. On that basis, Cenvat credit was held maintainable on the facts, and the departmental appeal failed. Case-Laws Central Excise Thu, 12 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126009