https://www.taxtmi.com/caselaws?id=345868 The Tribunal upheld the admissibility of cenvat credit for renting a road used for transporting goods related to manufacturing, despite the road being outside the factory premises. The decision favored the Respondent, emphasizing that the road directly contributed to the manufacturing process, meeting the criteria under Rule 2(a) of Cenvat Credit Rules, 2004. The Revenue's appeals were dismissed, affirming the admissibility of the credit. en-us Thu, 29 Jun 2017 00:00:00 +0530 Thu, 04 Jan 2018 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345868 The Tribunal upheld the admissibility of cenvat credit for renting a road used for transporting goods related to manufacturing, despite the road being outside the factory premises. The decision favored the Respondent, emphasizing that the road directly contributed to the manufacturing process, meeting the criteria under Rule 2(a) of Cenvat Credit Rules, 2004. The Revenue's appeals were dismissed, affirming the admissibility of the credit. Case-Laws Central Excise Thu, 29 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345868