https://www.taxtmi.com/caselaws?id=153744 Carbon cups and temperature tips used at the molten stage of manufacture to test carbon, silicon and temperature were treated as consumables used in or in relation to manufacture, not durable capital goods. On those facts, the goods qualified as inputs for Cenvat purposes, and denial of credit was unwarranted. Cenvat credit was therefore admissible in favour of the assessee. en-us Fri, 28 Aug 2009 00:00:00 +0530 Mon, 29 Jul 2013 13:09:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153744 Carbon cups and temperature tips used at the molten stage of manufacture to test carbon, silicon and temperature were treated as consumables used in or in relation to manufacture, not durable capital goods. On those facts, the goods qualified as inputs for Cenvat purposes, and denial of credit was unwarranted. Cenvat credit was therefore admissible in favour of the assessee. Case-Laws Central Excise Fri, 28 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153744