https://www.taxtmi.com/forum/issue?id=4903 CENVAT credit applies to safety equipment (safety shoes, helmets, gloves) treated as inputs under the Cenvat Credit Rules, 2004 when used by workers on the shopfloor to enable or protect manufacturing operations. Where such equipment is an indispensable necessity for carrying out production and is mandated by welfare or safety legislation, it satisfies the functional test of being used in relation to manufacture and is therefore eligible for credit despite Revenue contentions to the contrary. en-us Mon, 05 Nov 2012 10:48:46 +0530 Thu, 23 Jan 2025 15:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4903 CENVAT credit applies to safety equipment (safety shoes, helmets, gloves) treated as inputs under the Cenvat Credit Rules, 2004 when used by workers on the shopfloor to enable or protect manufacturing operations. Where such equipment is an indispensable necessity for carrying out production and is mandated by welfare or safety legislation, it satisfies the functional test of being used in relation to manufacture and is therefore eligible for credit despite Revenue contentions to the contrary. Discussion-Forum Central Excise Mon, 05 Nov 2012 10:48:46 +0530 https://www.taxtmi.com/forum/issue?id=4903