https://www.taxtmi.com/caselaws?id=340780 Cenvat credit was held admissible on duty-paid goods used to erect a dedicated transmission line exclusively supplying electricity to the factory. The objection that the line was immovable property and lay outside the factory premises was rejected because immovability alone does not defeat credit where the goods are used in relation to manufacture and satisfy the user test. The line had an immediate functional nexus with manufacture by ensuring uninterrupted power supply for cement production, so denial of credit was unsustainable. en-us Fri, 24 Mar 2017 00:00:00 +0530 Mon, 24 Apr 2017 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340780 Cenvat credit was held admissible on duty-paid goods used to erect a dedicated transmission line exclusively supplying electricity to the factory. The objection that the line was immovable property and lay outside the factory premises was rejected because immovability alone does not defeat credit where the goods are used in relation to manufacture and satisfy the user test. The line had an immediate functional nexus with manufacture by ensuring uninterrupted power supply for cement production, so denial of credit was unsustainable. Case-Laws Central Excise Fri, 24 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340780