https://www.taxtmi.com/caselaws?id=346295 The Tribunal held that Cenvat credit for pipes used in mining operations was allowable as they were essential for the manufacturing process, falling under the definition of capital goods. The credit was granted based on precedents allowing benefits for pipes used outside the factory for essential processes. Additionally, objections regarding invoices issued in the contractor's name were dismissed as the consignee was clearly identified as the appellant, leading to the allowance of the credit. The appeals were allowed, and judgment was pronounced on 04.07.2017. en-us Tue, 04 Jul 2017 00:00:00 +0530 Wed, 09 Aug 2017 09:47:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346295 The Tribunal held that Cenvat credit for pipes used in mining operations was allowable as they were essential for the manufacturing process, falling under the definition of capital goods. The credit was granted based on precedents allowing benefits for pipes used outside the factory for essential processes. Additionally, objections regarding invoices issued in the contractor's name were dismissed as the consignee was clearly identified as the appellant, leading to the allowance of the credit. The appeals were allowed, and judgment was pronounced on 04.07.2017. Case-Laws Central Excise Tue, 04 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346295