https://www.taxtmi.com/caselaws?id=271130 Credit on parts and other items used in plant and machinery for cement and clinker manufacture under erstwhile Rule 57Q of the Central Excise Rules, 1944 was treated as admissible where the items had a functional nexus with production. The analysis relied on the Supreme Court's ruling in the assessee's own case and earlier Supreme Court authority on credit for such machinery parts, as well as the principle that inputs used in the manufacturing process qualify when they are functionally connected to production. On that basis, denial of credit could not be sustained, and the consequent demand was set aside in favour of the assessee. en-us Tue, 22 Dec 2015 00:00:00 +0530 Thu, 28 Jan 2016 10:02:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271130 Credit on parts and other items used in plant and machinery for cement and clinker manufacture under erstwhile Rule 57Q of the Central Excise Rules, 1944 was treated as admissible where the items had a functional nexus with production. The analysis relied on the Supreme Court's ruling in the assessee's own case and earlier Supreme Court authority on credit for such machinery parts, as well as the principle that inputs used in the manufacturing process qualify when they are functionally connected to production. On that basis, denial of credit could not be sustained, and the consequent demand was set aside in favour of the assessee. Case-Laws Central Excise Tue, 22 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271130