https://www.taxtmi.com/caselaws?id=359116 CENVAT credit was held admissible on pallets, storage racks, conveyor system and steel tubes, angles and flats used to fabricate a safety cover for welding machines because the goods had a direct functional nexus with manufacture. Pallets and racks facilitated safe storage and movement of inputs and finished goods within the factory, while conveyor belts were treated as essential for material handling in the production stream. The supplier's chapter classification did not control eligibility; actual use and industrial safety requirements did. Denial of credit was therefore unsustainable. en-us Fri, 02 Feb 2018 00:00:00 +0530 Mon, 04 Mar 2019 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359116 CENVAT credit was held admissible on pallets, storage racks, conveyor system and steel tubes, angles and flats used to fabricate a safety cover for welding machines because the goods had a direct functional nexus with manufacture. Pallets and racks facilitated safe storage and movement of inputs and finished goods within the factory, while conveyor belts were treated as essential for material handling in the production stream. The supplier's chapter classification did not control eligibility; actual use and industrial safety requirements did. Denial of credit was therefore unsustainable. Case-Laws Central Excise Fri, 02 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359116