https://www.taxtmi.com/caselaws?id=278229 The appellate tribunal allowed the appellant's appeal by remanding the case back to the adjudicating authority for reexamination. The tribunal found a direct connection between the services availed outside the factory premises but within the mining area and the manufacturing process of zinc and lead concentrates. Emphasizing the essential nature of these services for obtaining raw materials, the tribunal directed a fresh examination to determine the eligibility of cenvat credit on such services, allowing for the submission of additional evidence. en-us Mon, 14 Aug 2017 00:00:00 +0530 Sat, 19 Jan 2019 07:41:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278229 The appellate tribunal allowed the appellant's appeal by remanding the case back to the adjudicating authority for reexamination. The tribunal found a direct connection between the services availed outside the factory premises but within the mining area and the manufacturing process of zinc and lead concentrates. Emphasizing the essential nature of these services for obtaining raw materials, the tribunal directed a fresh examination to determine the eligibility of cenvat credit on such services, allowing for the submission of additional evidence. Case-Laws Central Excise Mon, 14 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278229