https://www.taxtmi.com/caselaws?id=373737 Cement used for back-filling mine pits as a statutory prerequisite to ore extraction was treated as an input under Rule 2(k) of the Cenvat Credit Rules, because the definition of input is wide and the exclusion applies only to goods having no relationship whatsoever with manufacture. The cement was used in an activity integrally connected with ore extraction, which was regarded as the relevant manufacturing process for credit purposes. Cenvat credit was therefore admissible. en-us Fri, 30 Nov 2018 00:00:00 +0530 Sat, 19 Jan 2019 07:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373737 Cement used for back-filling mine pits as a statutory prerequisite to ore extraction was treated as an input under Rule 2(k) of the Cenvat Credit Rules, because the definition of input is wide and the exclusion applies only to goods having no relationship whatsoever with manufacture. The cement was used in an activity integrally connected with ore extraction, which was regarded as the relevant manufacturing process for credit purposes. Cenvat credit was therefore admissible. Case-Laws Central Excise Fri, 30 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373737