https://www.taxtmi.com/caselaws?id=4240 The Tribunal upheld the Commissioner's decision allowing Cenvat credit for electricity used in the administrative office within the factory, emphasizing the integral role of administrative activities in the manufacturing process. The judgment distinguished administrative offices from non-manufacturing areas like townships, concluding that administrative activities directly connected to manufacturing operations are eligible for the credit. The ruling rejected the revenue's argument that the administrative block should be treated differently, affirming that it forms part of the factory premises and is eligible for the benefit of Cenvat credit. en-us Fri, 18 Jan 2008 00:00:00 +0530 Mon, 16 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4240 The Tribunal upheld the Commissioner's decision allowing Cenvat credit for electricity used in the administrative office within the factory, emphasizing the integral role of administrative activities in the manufacturing process. The judgment distinguished administrative offices from non-manufacturing areas like townships, concluding that administrative activities directly connected to manufacturing operations are eligible for the credit. The ruling rejected the revenue's argument that the administrative block should be treated differently, affirming that it forms part of the factory premises and is eligible for the benefit of Cenvat credit. Case-Laws Central Excise Fri, 18 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4240