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    <title>CENVAT Credit Denial Contested: Locomotive Activities Linked to Manufacturing Process, Qualifying as Input for Benefits.</title>
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    <description>Denial of CENVAT Credit - locomotive - the activities carried out with the help of locomotive, has a nexus with the manufacturing process, and as such, as per the clear and unambiguous definition of input, the locomotive cannot be denied the cenvat benefit. - AT</description>
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      <description>Denial of CENVAT Credit - locomotive - the activities carried out with the help of locomotive, has a nexus with the manufacturing process, and as such, as per the clear and unambiguous definition of input, the locomotive cannot be denied the cenvat benefit. - AT</description>
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