https://www.taxtmi.com/caselaws?id=237739 Broad Cenvat credit treatment was applied to goods and services having a real nexus with manufacture. Welding electrodes used in relation to the manufacturing process were treated as eligible inputs because the definition covered goods used directly or indirectly in or in relation to manufacture. Plastic crates and pallets used to move bottles for printing and to warehouse them until clearance were also treated as eligible, as the manufacturing process was not complete until printing was done and preservation before clearance remained connected with manufacture. Input services such as taxi service, mobile phones, and telephones were likewise treated as eligible where their use in relation to manufacture was not disputed. en-us Wed, 11 Sep 2013 00:00:00 +0530 Thu, 11 Sep 2014 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237739 Broad Cenvat credit treatment was applied to goods and services having a real nexus with manufacture. Welding electrodes used in relation to the manufacturing process were treated as eligible inputs because the definition covered goods used directly or indirectly in or in relation to manufacture. Plastic crates and pallets used to move bottles for printing and to warehouse them until clearance were also treated as eligible, as the manufacturing process was not complete until printing was done and preservation before clearance remained connected with manufacture. Input services such as taxi service, mobile phones, and telephones were likewise treated as eligible where their use in relation to manufacture was not disputed. Case-Laws Central Excise Wed, 11 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237739