https://www.taxtmi.com/caselaws?id=347206 The tribunal upheld the decision that the appellant was not eligible to avail Cenvat credit for paver blocks used in repairing the factory road, as they did not qualify as inputs under Rule 2(k) of the Cenvat Credit Rules, 2004. The tribunal found that the paver blocks for road repair did not directly or indirectly contribute to the manufacturing process and fell under the exclusion category of goods used for construction activities, thus affirming the dismissal of the appeal. en-us Mon, 03 Jul 2017 00:00:00 +0530 Thu, 31 Aug 2017 07:16:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347206 The tribunal upheld the decision that the appellant was not eligible to avail Cenvat credit for paver blocks used in repairing the factory road, as they did not qualify as inputs under Rule 2(k) of the Cenvat Credit Rules, 2004. The tribunal found that the paver blocks for road repair did not directly or indirectly contribute to the manufacturing process and fell under the exclusion category of goods used for construction activities, thus affirming the dismissal of the appeal. Case-Laws Central Excise Mon, 03 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347206