https://www.taxtmi.com/caselaws?id=267861 Cenvat credit was treated as admissible on capital goods used in captive mines exclusively serving the factory, and on a diesel locomotive used for internal movement of materials within the plant, because both were regarded as integrally connected with manufacture. Credit was also allowed on tyre protection chain used for a wheel loader engaged in material handling and wear protection. By contrast, credit was denied on CTD bars, angles, channels and similar items used to construct a clinker silo, as the RCC silo was treated as immovable property and not eligible capital goods. The stated principle is that credit extends to goods directly linked with manufacturing activity, but not to materials used for construction of immovable property. en-us Mon, 11 May 2015 00:00:00 +0530 Mon, 16 Nov 2015 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267861 Cenvat credit was treated as admissible on capital goods used in captive mines exclusively serving the factory, and on a diesel locomotive used for internal movement of materials within the plant, because both were regarded as integrally connected with manufacture. Credit was also allowed on tyre protection chain used for a wheel loader engaged in material handling and wear protection. By contrast, credit was denied on CTD bars, angles, channels and similar items used to construct a clinker silo, as the RCC silo was treated as immovable property and not eligible capital goods. The stated principle is that credit extends to goods directly linked with manufacturing activity, but not to materials used for construction of immovable property. Case-Laws Central Excise Mon, 11 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267861