https://www.taxtmi.com/caselaws?id=4443 The Tribunal affirmed the Commissioner's decision allowing the assessee to avail Cenvat credit on PVC pipes used to transport water from outside the factory premises. The Tribunal emphasized the essential nature of water in the manufacturing process and the direct connection of the pipes to the factory, rejecting the Revenue's argument that the pipes were not 'used for the manufacturing process' due to being outside the premises. The decision aligns with the definition of precincts under the Act and previous legal interpretations, emphasizing the importance of direct connectivity of essential materials to the manufacturing process. en-us Tue, 01 Jan 2008 00:00:00 +0530 Wed, 02 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4443 The Tribunal affirmed the Commissioner's decision allowing the assessee to avail Cenvat credit on PVC pipes used to transport water from outside the factory premises. The Tribunal emphasized the essential nature of water in the manufacturing process and the direct connection of the pipes to the factory, rejecting the Revenue's argument that the pipes were not 'used for the manufacturing process' due to being outside the premises. The decision aligns with the definition of precincts under the Act and previous legal interpretations, emphasizing the importance of direct connectivity of essential materials to the manufacturing process. Case-Laws Central Excise Tue, 01 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4443