https://www.taxtmi.com/caselaws?id=335113 Credit eligibility was examined for inputs used to fabricate a captive power plant set up adjacent to the factory for exclusive supply to the manufacturing unit, and for angles, channels, plates and similar items used to fabricate capital goods. The text also addresses dumper parts used for raw material handling within the plant. It states that materials used in fabrication of plant, machinery and integral manufacturing components may qualify as eligible inputs where they form an essential part of the manufacturing process, including captive power plant infrastructure and in-plant material handling equipment. en-us Wed, 09 Nov 2016 00:00:00 +0530 Wed, 14 Dec 2016 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335113 Credit eligibility was examined for inputs used to fabricate a captive power plant set up adjacent to the factory for exclusive supply to the manufacturing unit, and for angles, channels, plates and similar items used to fabricate capital goods. The text also addresses dumper parts used for raw material handling within the plant. It states that materials used in fabrication of plant, machinery and integral manufacturing components may qualify as eligible inputs where they form an essential part of the manufacturing process, including captive power plant infrastructure and in-plant material handling equipment. Case-Laws Central Excise Wed, 09 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335113