https://www.taxtmi.com/caselaws?id=194277 The Tribunal allowed the appeal, ruling in favor of the appellant and granting Cenvat credit for the services and goods used in the manufacturing process. The Tribunal considered the services and goods essential for maintaining conducive room conditions and temperature levels necessary for quality production. Items like gauges rack, tools rack, and trolley were deemed integral to the manufacturing process, justifying their classification as inputs for manufacturing purposes. The decision was supported by statutory definitions and a Supreme Court ruling, leading to the appellant's success in claiming the Cenvat credit. en-us Fri, 04 Nov 2016 00:00:00 +0530 Mon, 04 Sep 2017 08:58:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194277 The Tribunal allowed the appeal, ruling in favor of the appellant and granting Cenvat credit for the services and goods used in the manufacturing process. The Tribunal considered the services and goods essential for maintaining conducive room conditions and temperature levels necessary for quality production. Items like gauges rack, tools rack, and trolley were deemed integral to the manufacturing process, justifying their classification as inputs for manufacturing purposes. The decision was supported by statutory definitions and a Supreme Court ruling, leading to the appellant's success in claiming the Cenvat credit. Case-Laws Service Tax Fri, 04 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194277