https://www.taxtmi.com/caselaws?id=354792 The Tribunal ruled in favor of the appellant, allowing the admissibility of cenvat credit on pipelines located outside the factory for drawing water under an expansion project. The Tribunal considered the pipelines as an extension of factory pipelines, eligible for credit under the Central Excise Act. It emphasized that the location of the pipelines outside the factory was irrelevant if used for manufacturing within the factory premises. The decision aligned with precedents highlighting that capital goods used indirectly for manufacturing, even outside the factory, were credit eligible. The appeal was allowed with consequential relief granted in accordance with the law. en-us Mon, 27 Nov 2017 00:00:00 +0530 Mon, 05 Feb 2018 07:19:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354792 The Tribunal ruled in favor of the appellant, allowing the admissibility of cenvat credit on pipelines located outside the factory for drawing water under an expansion project. The Tribunal considered the pipelines as an extension of factory pipelines, eligible for credit under the Central Excise Act. It emphasized that the location of the pipelines outside the factory was irrelevant if used for manufacturing within the factory premises. The decision aligned with precedents highlighting that capital goods used indirectly for manufacturing, even outside the factory, were credit eligible. The appeal was allowed with consequential relief granted in accordance with the law. Case-Laws Central Excise Mon, 27 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354792