https://www.taxtmi.com/caselaws?id=328519 Cenvat credit on goods used inside the furnace as liners, patchers and similar consumables was admissible as inputs because the goods had a demonstrated nexus with manufacture and were consumed in production; the Chartered Engineer's certificate was accepted in the absence of contrary departmental evidence, so the Revenue challenge failed on this issue. Credit on the goods claimed as capital goods was not finally decided because the records on fabrication, issue, installation and related evidence were incomplete; the dispute required fresh factual examination by the original authority after due observance of natural justice, so that issue was remanded. en-us Thu, 02 Jun 2016 00:00:00 +0530 Mon, 06 Jun 2016 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328519 Cenvat credit on goods used inside the furnace as liners, patchers and similar consumables was admissible as inputs because the goods had a demonstrated nexus with manufacture and were consumed in production; the Chartered Engineer's certificate was accepted in the absence of contrary departmental evidence, so the Revenue challenge failed on this issue. Credit on the goods claimed as capital goods was not finally decided because the records on fabrication, issue, installation and related evidence were incomplete; the dispute required fresh factual examination by the original authority after due observance of natural justice, so that issue was remanded. Case-Laws Central Excise Thu, 02 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328519