https://www.taxtmi.com/caselaws?id=216795 MS rounds used to tap molten metal from a furnace were treated as inputs used in or in relation to manufacture because the operation was technologically necessary, integral to the manufacturing process, and essential for bringing out the finished product. As the MS rounds were consumed in that process, they satisfied the statutory description of an input for CENVAT purposes. Accordingly, denial of CENVAT credit was not sustainable and the credit on MS rounds was held admissible in favour of the assessee, with the Revenue's challenge failing. en-us Tue, 07 Aug 2012 00:00:00 +0530 Wed, 16 Jan 2013 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216795 MS rounds used to tap molten metal from a furnace were treated as inputs used in or in relation to manufacture because the operation was technologically necessary, integral to the manufacturing process, and essential for bringing out the finished product. As the MS rounds were consumed in that process, they satisfied the statutory description of an input for CENVAT purposes. Accordingly, denial of CENVAT credit was not sustainable and the credit on MS rounds was held admissible in favour of the assessee, with the Revenue's challenge failing. Case-Laws Central Excise Tue, 07 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216795