https://www.taxtmi.com/caselaws?id=370150 CENVAT credit was considered admissible for inputs and capital goods used in an R&D division located within the factory premises, because the R&D activities were functionally integrated with manufacture. Testing and development of finished products and manufacturing processes were treated as activities in relation to manufacture, bringing the goods used in that division within the scope of eligible inputs and capital goods under the CENVAT Credit Rules, 2004. On that basis, the disallowance was set aside, the demand could not be sustained, and the assessee obtained consequential relief. en-us Fri, 09 Nov 2018 00:00:00 +0530 Mon, 12 Nov 2018 07:05:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370150 CENVAT credit was considered admissible for inputs and capital goods used in an R&D division located within the factory premises, because the R&D activities were functionally integrated with manufacture. Testing and development of finished products and manufacturing processes were treated as activities in relation to manufacture, bringing the goods used in that division within the scope of eligible inputs and capital goods under the CENVAT Credit Rules, 2004. On that basis, the disallowance was set aside, the demand could not be sustained, and the assessee obtained consequential relief. Case-Laws Central Excise Fri, 09 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370150