https://www.taxtmi.com/article/detailed?id=6972 Tribunal and High Court rulings adopt a broad construction of input for CENVAT credit, allowing credit where duty-paid goods- including packing materials, lubricants, bought out parts, repair and maintenance items and accessories-are used in manufacture or in upkeep of capital goods; absence of non statutory documents alone does not defeat entitlement, processing losses do not automatically negate credit, and use based evidence or certification supports claim. en-us Thu, 08 Sep 2016 16:01:20 +0530 Thu, 08 Sep 2016 16:01:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6972 Tribunal and High Court rulings adopt a broad construction of input for CENVAT credit, allowing credit where duty-paid goods- including packing materials, lubricants, bought out parts, repair and maintenance items and accessories-are used in manufacture or in upkeep of capital goods; absence of non statutory documents alone does not defeat entitlement, processing losses do not automatically negate credit, and use based evidence or certification supports claim. Articles Cenvat Credit Thu, 08 Sep 2016 16:01:20 +0530 https://www.taxtmi.com/article/detailed?id=6972