https://www.taxtmi.com/caselaws?id=258815 The Court dismissed the appeal brought by the Revenue, upholding the legality of the CENVAT credit availed by the respondent. The Court determined that the collaboration between the companies under the Strategic Alliance Agreement constituted a single factory under the Central Excise Act, enabling the respondent to utilize the CENVAT credit despite the shared use of inputs. The Court found no substantial question of law, affirming the Tribunal's decision and emphasizing the permissibility of interchangeably using inputs for manufacturing final products within the collaborative arrangement. en-us Wed, 04 Mar 2015 00:00:00 +0530 Mon, 04 Jan 2016 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258815 The Court dismissed the appeal brought by the Revenue, upholding the legality of the CENVAT credit availed by the respondent. The Court determined that the collaboration between the companies under the Strategic Alliance Agreement constituted a single factory under the Central Excise Act, enabling the respondent to utilize the CENVAT credit despite the shared use of inputs. The Court found no substantial question of law, affirming the Tribunal's decision and emphasizing the permissibility of interchangeably using inputs for manufacturing final products within the collaborative arrangement. Case-Laws Central Excise Wed, 04 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258815