https://www.taxtmi.com/caselaws?id=246718 Ring Rim used for inflated dimension testing of tyres was treated as having a prima facie nexus with manufacture because the testing could not be carried out without it and the input definition extends to indirect as well as direct use in or in relation to manufacture. On that basis, the appellant established a prima facie case for Cenvat credit eligibility, and waiver of pre-deposit with stay of recovery was granted during the pendency of the appeal. en-us Fri, 21 Dec 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:44:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246718 Ring Rim used for inflated dimension testing of tyres was treated as having a prima facie nexus with manufacture because the testing could not be carried out without it and the input definition extends to indirect as well as direct use in or in relation to manufacture. On that basis, the appellant established a prima facie case for Cenvat credit eligibility, and waiver of pre-deposit with stay of recovery was granted during the pendency of the appeal. Case-Laws Central Excise Fri, 21 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246718