https://www.taxtmi.com/caselaws?id=273616 Structural items such as M.S. flats, channels, plates and beams used to fabricate a coal washing plant were treated as inputs under Rule 2(k) of the Cenvat Credit Rules, 2004 because the plant formed an integral part of the manufacturing unit and the materials had a direct nexus with manufacture. The broad meaning of "input" and the settled principle that materials used in an integral manufacturing process may qualify for credit supported the assessee's claim. The items therefore qualified for Cenvat credit. en-us Tue, 31 Jan 2017 00:00:00 +0530 Thu, 05 Jul 2018 06:20:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273616 Structural items such as M.S. flats, channels, plates and beams used to fabricate a coal washing plant were treated as inputs under Rule 2(k) of the Cenvat Credit Rules, 2004 because the plant formed an integral part of the manufacturing unit and the materials had a direct nexus with manufacture. The broad meaning of "input" and the settled principle that materials used in an integral manufacturing process may qualify for credit supported the assessee's claim. The items therefore qualified for Cenvat credit. Case-Laws Central Excise Tue, 31 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273616