https://www.taxtmi.com/caselaws?id=203109 The Tribunal ruled in favor of the appellants, allowing Modvat Credit for the paint used on the workshop floor for machinery protection and maintenance. The Tribunal emphasized that the paint need not be directly used on final products to qualify as an input under the Cenvat Credit Rules, highlighting its essential role in manufacturing activities. The decision was based on the functional utility of the paint in relation to the manufacturing process, aligning with the inclusive definition of input. The appeal was allowed, overturning the disallowance of the credit by the lower authorities. en-us Thu, 09 Sep 2010 00:00:00 +0530 Tue, 17 May 2011 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203109 The Tribunal ruled in favor of the appellants, allowing Modvat Credit for the paint used on the workshop floor for machinery protection and maintenance. The Tribunal emphasized that the paint need not be directly used on final products to qualify as an input under the Cenvat Credit Rules, highlighting its essential role in manufacturing activities. The decision was based on the functional utility of the paint in relation to the manufacturing process, aligning with the inclusive definition of input. The appeal was allowed, overturning the disallowance of the credit by the lower authorities. Case-Laws Central Excise Thu, 09 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203109