https://www.taxtmi.com/caselaws?id=342295 CENVAT credit was treated as admissible on explosives used in mining and lubricants used for transporting raw materials within the mining area and to the factory, because those activities were held to have a direct and inextricable nexus with manufacture of cement. The reasoning applied the principle that credit is available where input use forms part of the manufacturing chain or supports an intermediate stage leading to the final product. On that basis, the denial of credit was set aside and the assessee was held entitled to the claimed benefit. en-us Mon, 27 Feb 2017 00:00:00 +0530 Mon, 01 May 2017 08:56:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342295 CENVAT credit was treated as admissible on explosives used in mining and lubricants used for transporting raw materials within the mining area and to the factory, because those activities were held to have a direct and inextricable nexus with manufacture of cement. The reasoning applied the principle that credit is available where input use forms part of the manufacturing chain or supports an intermediate stage leading to the final product. On that basis, the denial of credit was set aside and the assessee was held entitled to the claimed benefit. Case-Laws Central Excise Mon, 27 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342295