https://www.taxtmi.com/article/detailed?id=5814 Cenvat credit on safety shoes, gloves and helmets depends on whether such protective gear qualifies as inputs: after 2011 inputs are defined as goods used in the factory by the manufacturer, producing debate over employee benefit exclusions. The decisive test is functional indispensability to the production or service activity; tribunals have both allowed credit where gear was necessary for safety obligations and denied it where gloves were not integral to manufacture. en-us Thu, 04 Sep 2014 08:29:30 +0530 Thu, 04 Sep 2014 08:29:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5814 Cenvat credit on safety shoes, gloves and helmets depends on whether such protective gear qualifies as inputs: after 2011 inputs are defined as goods used in the factory by the manufacturer, producing debate over employee benefit exclusions. The decisive test is functional indispensability to the production or service activity; tribunals have both allowed credit where gear was necessary for safety obligations and denied it where gloves were not integral to manufacture. Articles Central Excise Thu, 04 Sep 2014 08:29:30 +0530 https://www.taxtmi.com/article/detailed?id=5814