https://www.taxtmi.com/caselaws?id=335881 CENVAT credit was treated as admissible for items used in or in relation to manufacturing operations, including pre-commissioning support, firefighting, insulation, cleaning, maintenance and process support, because such use brought Aqueous Film Forming Foam, umbrella structure, aluminium coil, caustic soda lye, paints, hydrazine hydrate, chemicals, liquid nitrogen and transformer oil within the eligible credit framework. Credit was denied for Aviation Turbine Fuel because the statutory definition of inputs expressly excluded the relevant petroleum category, and claimed use for quality testing did not override that exclusion. As a result, credit was allowed on the disputed items other than Aviation Turbine Fuel, and the related interest and penalty on that item were sustained. en-us Wed, 26 Oct 2016 00:00:00 +0530 Mon, 12 Dec 2016 17:49:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335881 CENVAT credit was treated as admissible for items used in or in relation to manufacturing operations, including pre-commissioning support, firefighting, insulation, cleaning, maintenance and process support, because such use brought Aqueous Film Forming Foam, umbrella structure, aluminium coil, caustic soda lye, paints, hydrazine hydrate, chemicals, liquid nitrogen and transformer oil within the eligible credit framework. Credit was denied for Aviation Turbine Fuel because the statutory definition of inputs expressly excluded the relevant petroleum category, and claimed use for quality testing did not override that exclusion. As a result, credit was allowed on the disputed items other than Aviation Turbine Fuel, and the related interest and penalty on that item were sustained. Case-Laws Central Excise Wed, 26 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335881