https://www.taxtmi.com/caselaws?id=192928 Dumpers and tippers used within a factory for moving raw materials, coal and finished goods were treated as eligible for Cenvat credit as capital goods under the Cenvat Credit Rules, 2002. Rule 2 was read with the inclusive scope of capital goods, and the equipment's use in handling and internal movement of materials was regarded as part of processing connected with manufacture. The reasoning applied the principle that activities integrally connected with further manufacture fall within use "in or in relation to manufacture". On that basis, the disallowance of credit was set aside. en-us Mon, 30 Jan 2017 00:00:00 +0530 Tue, 04 Jul 2017 07:19:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192928 Dumpers and tippers used within a factory for moving raw materials, coal and finished goods were treated as eligible for Cenvat credit as capital goods under the Cenvat Credit Rules, 2002. Rule 2 was read with the inclusive scope of capital goods, and the equipment's use in handling and internal movement of materials was regarded as part of processing connected with manufacture. The reasoning applied the principle that activities integrally connected with further manufacture fall within use "in or in relation to manufacture". On that basis, the disallowance of credit was set aside. Case-Laws Central Excise Mon, 30 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192928