https://www.taxtmi.com/caselaws?id=267179 Cenvat credit on furnace oil used to generate steam was treated as admissible where the steam was consumed within the factory for canteen and laundry functions. The canteen use was regarded as statutorily required, and laundry activity was viewed as connected with manufacture because it supported utensils and uniforms used in the manufacturing premises. Applying the broader nexus test for inputs used in or related to manufacture, ancillary in-factory uses of the steam fell within credit entitlement. On that reasoning, restriction of credit for canteen and laundry consumption was not justified, and the associated disallowance and penalties were unsustainable. 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 Cenvat credit on furnace oil used to generate steam was treated as admissible where the steam was consumed within the factory for canteen and laundry functions. The canteen use was regarded as statutorily required, and laundry activity was viewed as connected with manufacture because it supported utensils and uniforms used in the manufacturing premises. Applying the broader nexus test for inputs used in or related to manufacture, ancillary in-factory uses of the steam fell within credit entitlement. On that reasoning, restriction of credit for canteen and laundry consumption was not justified, and the associated disallowance and penalties were unsustainable. Case-Laws Central Excise Thu, 08 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267179