https://www.taxtmi.com/caselaws?id=265619 The appeal involved the admissibility of cenvat credit on rejected PSC Sleepers under the Cenvat Credit Rules, 2004. The Appellants claimed the wire and inserts extracted from the sleepers were used in manufacturing their goods. The Commissioner denied the credit, stating only a portion of the sleepers qualified. The Member (Judicial) disagreed, emphasizing the need for the input to be used in or in relation to finished goods' manufacture. As evidence showed the extracted parts were used in the manufacturing process, the denial was overturned, and the appeal was allowed with consequential relief. The judgment clarified the "input" definition and upheld the Appellants' claim. en-us Fri, 11 Sep 2015 00:00:00 +0530 Fri, 11 Nov 2016 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265619 The appeal involved the admissibility of cenvat credit on rejected PSC Sleepers under the Cenvat Credit Rules, 2004. The Appellants claimed the wire and inserts extracted from the sleepers were used in manufacturing their goods. The Commissioner denied the credit, stating only a portion of the sleepers qualified. The Member (Judicial) disagreed, emphasizing the need for the input to be used in or in relation to finished goods' manufacture. As evidence showed the extracted parts were used in the manufacturing process, the denial was overturned, and the appeal was allowed with consequential relief. The judgment clarified the "input" definition and upheld the Appellants' claim. Case-Laws Central Excise Fri, 11 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265619