https://www.taxtmi.com/caselaws?id=336195 Cenvat credit was treated as admissible on railway track materials laid exclusively within the factory for moving raw materials, processed materials and finished goods, because the track formed an integral part of the material-handling system directly connected with manufacture. Cenvat credit was also allowed on lighting equipment, fittings and fixtures used to illuminate shop floors in the manufacturing premises, as continuous illumination was treated as essential to production and the items were not denied credit merely because they were installed within the premises. The note states that goods integrally connected with factory production-support functions may qualify for credit when directly related to 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 was treated as admissible on railway track materials laid exclusively within the factory for moving raw materials, processed materials and finished goods, because the track formed an integral part of the material-handling system directly connected with manufacture. Cenvat credit was also allowed on lighting equipment, fittings and fixtures used to illuminate shop floors in the manufacturing premises, as continuous illumination was treated as essential to production and the items were not denied credit merely because they were installed within the premises. The note states that goods integrally connected with factory production-support functions may qualify for credit when directly related to actual manufacturing. Case-Laws Central Excise Thu, 08 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336195