https://www.taxtmi.com/caselaws?id=244499 Rails used as functional components in a manufacturing process may qualify for Cenvat credit when they facilitate material movement in production and are not shown to be used merely for structural or installation purposes. On the facts noted, the rails were treated as components of capital goods because they supported the furnace process in manufacturing fish plates and allied goods, and the Department failed to prove a purely structural use. Cenvat credit was therefore admissible, and the demand and penalty could not be sustained. en-us Fri, 15 Jun 2012 00:00:00 +0530 Fri, 28 Feb 2014 05:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244499 Rails used as functional components in a manufacturing process may qualify for Cenvat credit when they facilitate material movement in production and are not shown to be used merely for structural or installation purposes. On the facts noted, the rails were treated as components of capital goods because they supported the furnace process in manufacturing fish plates and allied goods, and the Department failed to prove a purely structural use. Cenvat credit was therefore admissible, and the demand and penalty could not be sustained. Case-Laws Central Excise Fri, 15 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244499