https://www.taxtmi.com/caselaws?id=332364 The tribunal allowed the appeal, holding that the packing cost of raw sugar for transportation to the factory is part of the raw material cost and qualifies for Cenvat credit. The tribunal disagreed with previous rulings, emphasizing that costs incurred outside the factory should be considered part of the input cost for manufacturing. The decision directed the revenue to grant the refund with interest within 60 days, highlighting the importance of considering all directly related manufacturing costs for Cenvat credit eligibility. en-us Mon, 25 Apr 2016 00:00:00 +0530 Thu, 17 Nov 2016 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332364 The tribunal allowed the appeal, holding that the packing cost of raw sugar for transportation to the factory is part of the raw material cost and qualifies for Cenvat credit. The tribunal disagreed with previous rulings, emphasizing that costs incurred outside the factory should be considered part of the input cost for manufacturing. The decision directed the revenue to grant the refund with interest within 60 days, highlighting the importance of considering all directly related manufacturing costs for Cenvat credit eligibility. Case-Laws Central Excise Mon, 25 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332364