https://www.taxtmi.com/caselaws?id=369500 Cement used to fill mine pits before ore extraction was treated as an input eligible for Cenvat credit because the activity was a mandatory pre-condition under mining regulations and had an indirect but necessary nexus with extraction, which was the relevant manufacturing activity. The exclusion in Rule 2(k) for goods having no relationship whatsoever with manufacture was construed strictly, so cement did not fall within it. Earlier decisions relied on by the department were found inapplicable to the post-amendment position, and the clarificatory circular supported the assessee's claim. Credit was therefore allowed and the denial was set aside. en-us Fri, 26 Oct 2018 00:00:00 +0530 Mon, 26 Nov 2018 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369500 Cement used to fill mine pits before ore extraction was treated as an input eligible for Cenvat credit because the activity was a mandatory pre-condition under mining regulations and had an indirect but necessary nexus with extraction, which was the relevant manufacturing activity. The exclusion in Rule 2(k) for goods having no relationship whatsoever with manufacture was construed strictly, so cement did not fall within it. Earlier decisions relied on by the department were found inapplicable to the post-amendment position, and the clarificatory circular supported the assessee's claim. Credit was therefore allowed and the denial was set aside. Case-Laws Central Excise Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369500