https://www.taxtmi.com/caselaws?id=236172 The Tribunal upheld the decision that sil covers used solely for protecting the final product from rain and moisture did not qualify for Cenvat credit as they were not directly related to the manufacturing process. The appeal by M/s. United Breweries Ltd. was rejected, emphasizing the necessity of a direct link between goods and their role in manufacturing to claim Cenvat credit. en-us Thu, 23 May 2013 00:00:00 +0530 Fri, 29 Aug 2014 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236172 The Tribunal upheld the decision that sil covers used solely for protecting the final product from rain and moisture did not qualify for Cenvat credit as they were not directly related to the manufacturing process. The appeal by M/s. United Breweries Ltd. was rejected, emphasizing the necessity of a direct link between goods and their role in manufacturing to claim Cenvat credit. Case-Laws Central Excise Thu, 23 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236172