https://www.taxtmi.com/caselaws?id=266859 Cenvat credit was held admissible on coated pipes used in a gas pipeline bringing natural gas to the factory, because the pipes formed part of the system supplying an essential input for manufacture. The Tribunal followed earlier decisions recognising that pipes used to bring water or other necessary material from an external source to the factory are employed in or in relation to manufacture, even if located outside factory premises. Credit could not be denied solely because the pipes were not physically within the factory, and the denial of credit was unsustainable. en-us Mon, 27 Jul 2015 00:00:00 +0530 Mon, 26 Oct 2015 00:48:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266859 Cenvat credit was held admissible on coated pipes used in a gas pipeline bringing natural gas to the factory, because the pipes formed part of the system supplying an essential input for manufacture. The Tribunal followed earlier decisions recognising that pipes used to bring water or other necessary material from an external source to the factory are employed in or in relation to manufacture, even if located outside factory premises. Credit could not be denied solely because the pipes were not physically within the factory, and the denial of credit was unsustainable. Case-Laws Central Excise Mon, 27 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266859