https://www.taxtmi.com/caselaws?id=267179 The Tribunal allowed the appeals challenging Orders-in-Appeal regarding availing Cenvat Credit on furnace oil used for steam production, emphasizing that the steam used for non-productive purposes in canteen and laundry within the factory premises can still be considered as being used in relation to manufacturing final products. The Tribunal highlighted the statutory requirements of a canteen and clean uniforms for manufacturing activities, concluding that a proportionate Cenvat Credit on fuel used for steam in non-productive areas should be allowed. The impugned orders were set aside, granting consequential relief and stressing the importance of utility nexus within the factory premises for Cenvat Credit eligibility. en-us Thu, 08 Oct 2015 00:00:00 +0530 Sat, 31 Oct 2015 09:44:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267179 The Tribunal allowed the appeals challenging Orders-in-Appeal regarding availing Cenvat Credit on furnace oil used for steam production, emphasizing that the steam used for non-productive purposes in canteen and laundry within the factory premises can still be considered as being used in relation to manufacturing final products. The Tribunal highlighted the statutory requirements of a canteen and clean uniforms for manufacturing activities, concluding that a proportionate Cenvat Credit on fuel used for steam in non-productive areas should be allowed. The impugned orders were set aside, granting consequential relief and stressing the importance of utility nexus within the factory premises for Cenvat Credit eligibility. Case-Laws Central Excise Thu, 08 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267179