https://www.taxtmi.com/caselaws?id=352880 Steel items such as angles, channels, beams and nuts-bolts used to fabricate in-factory storage racks and vertical storage systems for raw materials and finished goods were held to have a sufficient nexus with manufacture. Proper storage and internal material handling were treated as integral to the manufacturing process because manufacture cannot proceed effectively without movement and storage of inputs within the factory. Following consistent Tribunal precedent, the storage system was treated as used in or in relation to manufacture, so CENVAT credit was admissible on the fabrication goods and consequential relief followed. en-us Mon, 27 Nov 2017 00:00:00 +0530 Fri, 22 Dec 2017 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352880 Steel items such as angles, channels, beams and nuts-bolts used to fabricate in-factory storage racks and vertical storage systems for raw materials and finished goods were held to have a sufficient nexus with manufacture. Proper storage and internal material handling were treated as integral to the manufacturing process because manufacture cannot proceed effectively without movement and storage of inputs within the factory. Following consistent Tribunal precedent, the storage system was treated as used in or in relation to manufacture, so CENVAT credit was admissible on the fabrication goods and consequential relief followed. Case-Laws Central Excise Mon, 27 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352880