https://www.taxtmi.com/caselaws?id=264491 The appellant was allowed to claim Cenvat Credit on capital goods and inputs used in the R&D and Quality Control Laboratory within the factory premises. The court found that the laboratory activities directly related to the manufacture of finished goods, meeting customer specifications and global norms. Citing relevant case law, including USV Ltd. vs. CCE Mumbai-I and Tata Engineering & Locomotive Co. Ltd., the judgment emphasized the importance of the laboratory's location within the factory premises for the manufacturing process. Consequently, the appellant's appeal was allowed, granting appropriate relief. en-us Wed, 22 Jul 2015 00:00:00 +0530 Fri, 25 Sep 2015 07:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264491 The appellant was allowed to claim Cenvat Credit on capital goods and inputs used in the R&D and Quality Control Laboratory within the factory premises. The court found that the laboratory activities directly related to the manufacture of finished goods, meeting customer specifications and global norms. Citing relevant case law, including USV Ltd. vs. CCE Mumbai-I and Tata Engineering & Locomotive Co. Ltd., the judgment emphasized the importance of the laboratory's location within the factory premises for the manufacturing process. Consequently, the appellant's appeal was allowed, granting appropriate relief. Case-Laws Service Tax Wed, 22 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264491