https://www.taxtmi.com/caselaws?id=356398 The appeals of M/s Tien Yuan (India) Pvt Ltd and the Director of the assessee regarding the availment of CENVAT credit on drums/barrels for transporting input material, specifically menthe oil, were allowed. The drums/barrels were considered capital goods eligible for credit under the CENVAT Credit Rules, 2004, as they functioned as mobile storage tanks for raw materials in manufacturing activities. The decision emphasized the broad interpretation of 'in or in relation to manufacture' and upheld the eligibility of such items for credit. The judgment was pronounced on 29/01/2018. en-us Mon, 29 Jan 2018 00:00:00 +0530 Tue, 06 Mar 2018 06:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356398 The appeals of M/s Tien Yuan (India) Pvt Ltd and the Director of the assessee regarding the availment of CENVAT credit on drums/barrels for transporting input material, specifically menthe oil, were allowed. The drums/barrels were considered capital goods eligible for credit under the CENVAT Credit Rules, 2004, as they functioned as mobile storage tanks for raw materials in manufacturing activities. The decision emphasized the broad interpretation of 'in or in relation to manufacture' and upheld the eligibility of such items for credit. The judgment was pronounced on 29/01/2018. Case-Laws Central Excise Mon, 29 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356398