https://www.taxtmi.com/caselaws?id=245210 Racks used within a factory for storage and internal transportation of finished goods were treated as capital goods eligible for Cenvat credit under Rule 2(a) of the Cenvat Credit Rules, 2004. The reasoning applied the broad construction of use connected with manufacture, recognising that items facilitating movement of inputs and finished goods can form part of the manufacturing chain when they are integrally linked to production and dispatch. On that basis, credit eligibility was affirmed and denial of credit was set aside in favour of the assessee. en-us Thu, 15 Dec 2011 00:00:00 +0530 Mon, 24 Mar 2014 09:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245210 Racks used within a factory for storage and internal transportation of finished goods were treated as capital goods eligible for Cenvat credit under Rule 2(a) of the Cenvat Credit Rules, 2004. The reasoning applied the broad construction of use connected with manufacture, recognising that items facilitating movement of inputs and finished goods can form part of the manufacturing chain when they are integrally linked to production and dispatch. On that basis, credit eligibility was affirmed and denial of credit was set aside in favour of the assessee. Case-Laws Central Excise Thu, 15 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245210