https://www.taxtmi.com/caselaws?id=195947 Cenvat credit was available on asbestos jointing sheets, welding electrodes and similar items used in the factory for manufacture of excisable goods, even though they were not accepted as capital goods. The inclusive definition of "inputs" in Rule 2(g) was construed expansively, and items used in or in relation to the manufacturing process were treated as eligible for credit. On that basis, the credit disallowance was held unsustainable, and the assessee was found entitled to credit with consequential relief. en-us Tue, 31 Jan 2017 00:00:00 +0530 Wed, 15 Nov 2017 08:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195947 Cenvat credit was available on asbestos jointing sheets, welding electrodes and similar items used in the factory for manufacture of excisable goods, even though they were not accepted as capital goods. The inclusive definition of "inputs" in Rule 2(g) was construed expansively, and items used in or in relation to the manufacturing process were treated as eligible for credit. On that basis, the credit disallowance was held unsustainable, and the assessee was found entitled to credit with consequential relief. Case-Laws Central Excise Tue, 31 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195947