https://www.taxtmi.com/caselaws?id=387469 Cenvat credit was recognised for goods used within the factory where their actual use was integrally connected with manufacture, including monitoring production, handling raw materials, maintaining plant operation, fabricating components, internal transport, pollution control, lighting, safety, firefighting, and maintenance. Applying the user-test under Rule 57Q and allied provisions, the items were treated as capital goods or inputs even though not directly used in production, and credit was allowed accordingly, except for the portion linked to alleged invalid documents. On that limited issue, credit was denied without a specific examination of the documents or the assessee's defence, so the disallowance was set aside and the matter remanded for fresh adjudication. en-us Tue, 22 Oct 2019 00:00:00 +0530 Thu, 24 Oct 2019 07:49:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387469 Cenvat credit was recognised for goods used within the factory where their actual use was integrally connected with manufacture, including monitoring production, handling raw materials, maintaining plant operation, fabricating components, internal transport, pollution control, lighting, safety, firefighting, and maintenance. Applying the user-test under Rule 57Q and allied provisions, the items were treated as capital goods or inputs even though not directly used in production, and credit was allowed accordingly, except for the portion linked to alleged invalid documents. On that limited issue, credit was denied without a specific examination of the documents or the assessee's defence, so the disallowance was set aside and the matter remanded for fresh adjudication. Case-Laws Central Excise Tue, 22 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387469