https://www.taxtmi.com/caselaws?id=196497 The Member (Judicial) upheld the Commissioner's decision to allow cenvat credit on cable trays amounting to Rs. 15,83,775/- for the respondent. It was determined that the cable trays were used within the factory to control damage to electric cables essential for uninterrupted power transmission to plant facilities, making them eligible for credit as they were used in or in relation to the manufacture of the final product. As a result, the appeal filed by the Revenue was dismissed, and the impugned order was deemed valid. en-us Wed, 21 Dec 2016 00:00:00 +0530 Sun, 03 Dec 2017 10:01:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196497 The Member (Judicial) upheld the Commissioner's decision to allow cenvat credit on cable trays amounting to Rs. 15,83,775/- for the respondent. It was determined that the cable trays were used within the factory to control damage to electric cables essential for uninterrupted power transmission to plant facilities, making them eligible for credit as they were used in or in relation to the manufacture of the final product. As a result, the appeal filed by the Revenue was dismissed, and the impugned order was deemed valid. Case-Laws Central Excise Wed, 21 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196497