https://www.taxtmi.com/caselaws?id=251654 Capital goods credit under Rule 4 of the Cenvat Credit Rules, 2004 could not be denied merely because a portable weigh bridge was used outside the factory during the crushing season to weigh sugar cane, where that activity had a direct and integral nexus with manufacture. The weigh bridge was undisputedly capital goods, its ownership and acquisition were not in dispute, and there was no contrary evidence of removal from the factory or loss to revenue. A narrow reading requiring use only within the factory was rejected as inconsistent with the purpose of the credit scheme. en-us Mon, 27 Jan 2014 00:00:00 +0530 Tue, 23 Sep 2014 07:50:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251654 Capital goods credit under Rule 4 of the Cenvat Credit Rules, 2004 could not be denied merely because a portable weigh bridge was used outside the factory during the crushing season to weigh sugar cane, where that activity had a direct and integral nexus with manufacture. The weigh bridge was undisputedly capital goods, its ownership and acquisition were not in dispute, and there was no contrary evidence of removal from the factory or loss to revenue. A narrow reading requiring use only within the factory was rejected as inconsistent with the purpose of the credit scheme. Case-Laws Central Excise Mon, 27 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251654