https://www.taxtmi.com/caselaws?id=336195 Cenvat credit is available for railway track materials used exclusively within a factory to move raw materials, processed materials and finished goods, where the track forms an integral material-handling system directly connected with manufacture of dutiable final products. Credit is also available for lighting equipment, fittings and fixtures used to continuously illuminate shop floors for round-the-clock manufacturing. Their installation within the premises does not by itself make them ineligible as civil structures or immovable property. Goods forming an integral part of material-handling or production-support systems qualify where their use is directly connected with actual manufacturing. en-us Thu, 08 Dec 2016 00:00:00 +0530 Wed, 04 Jan 2017 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336195 Cenvat credit is available for railway track materials used exclusively within a factory to move raw materials, processed materials and finished goods, where the track forms an integral material-handling system directly connected with manufacture of dutiable final products. Credit is also available for lighting equipment, fittings and fixtures used to continuously illuminate shop floors for round-the-clock manufacturing. Their installation within the premises does not by itself make them ineligible as civil structures or immovable property. Goods forming an integral part of material-handling or production-support systems qualify where their use is directly connected with actual manufacturing. Case-Laws Central Excise Thu, 08 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336195