https://www.taxtmi.com/caselaws?id=341774 Cenvat credit was discussed for several factory-related items on a user-based eligibility approach. Railway track material used inside the factory for movement of raw materials and finished goods was treated as part of the material handling system and credit was allowed. Lighting equipment, fittings and fixtures used for continuous illumination of the factory premises were also treated as eligible for supporting manufacturing activity, and denial was set aside. Welding electrodes were covered by prior jurisdictional and earlier case law and credit was allowed. Refractory cement blocks and plates, and steel items, beams and other miscellaneous items, were remanded for fresh adjudication because the issues were not finally examined or sufficiently reasoned. en-us Mon, 03 Apr 2017 00:00:00 +0530 Mon, 17 Apr 2017 08:52:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341774 Cenvat credit was discussed for several factory-related items on a user-based eligibility approach. Railway track material used inside the factory for movement of raw materials and finished goods was treated as part of the material handling system and credit was allowed. Lighting equipment, fittings and fixtures used for continuous illumination of the factory premises were also treated as eligible for supporting manufacturing activity, and denial was set aside. Welding electrodes were covered by prior jurisdictional and earlier case law and credit was allowed. Refractory cement blocks and plates, and steel items, beams and other miscellaneous items, were remanded for fresh adjudication because the issues were not finally examined or sufficiently reasoned. Case-Laws Central Excise Mon, 03 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341774