https://www.taxtmi.com/caselaws?id=331235 The Tribunal ruled in favor of the appellant, allowing the appeal and granting Cenvat credit on rock bolts used in mining for the manufacture of zinc and lead concentrates. The Tribunal found that the rock bolts were essential fixtures in the mining process and were entitled to credit under the Cenvat Credit Rules, 2004, despite the lower Authorities' denial based on the lack of direct connection to zinc manufacturing. en-us Tue, 28 Jun 2016 00:00:00 +0530 Thu, 16 Feb 2017 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331235 The Tribunal ruled in favor of the appellant, allowing the appeal and granting Cenvat credit on rock bolts used in mining for the manufacture of zinc and lead concentrates. The Tribunal found that the rock bolts were essential fixtures in the mining process and were entitled to credit under the Cenvat Credit Rules, 2004, despite the lower Authorities' denial based on the lack of direct connection to zinc manufacturing. Case-Laws Central Excise Tue, 28 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331235