https://www.taxtmi.com/caselaws?id=212210 CENVAT credit was treated as admissible on MS slotted racks used to store raw material in the factory because storage of inputs was regarded as integral to manufacture. The reasoning was that manufacturing could not begin without delivery and storage of inputs, and equipment forming part of the storage and delivery system is directly or indirectly involved in the manufacturing process. On that basis, denial of credit on the racks was set aside and relief followed in favour of the assessee. en-us Wed, 13 Apr 2011 00:00:00 +0530 Thu, 14 Nov 2024 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212210 CENVAT credit was treated as admissible on MS slotted racks used to store raw material in the factory because storage of inputs was regarded as integral to manufacture. The reasoning was that manufacturing could not begin without delivery and storage of inputs, and equipment forming part of the storage and delivery system is directly or indirectly involved in the manufacturing process. On that basis, denial of credit on the racks was set aside and relief followed in favour of the assessee. Case-Laws Central Excise Wed, 13 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212210