https://www.taxtmi.com/caselaws?id=411433 Coal used in cement manufacture was treated as an input for entry tax credit because the settled test is whether the item is essential and indispensable to the manufacturing process and bears a direct, integral connection with the final product, even if it is consumed and does not survive in the finished goods. On that reasoning, coal used in producing clinker, with coal ash absorbed in the intermediate product, fell within the statutory concept of input under the Orissa Entry Tax Act, 1999. The contrary views denying set-off/input tax credit were held erroneous, and the benefit was accepted. en-us Wed, 18 Aug 2021 00:00:00 +0530 Wed, 25 Aug 2021 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411433 Coal used in cement manufacture was treated as an input for entry tax credit because the settled test is whether the item is essential and indispensable to the manufacturing process and bears a direct, integral connection with the final product, even if it is consumed and does not survive in the finished goods. On that reasoning, coal used in producing clinker, with coal ash absorbed in the intermediate product, fell within the statutory concept of input under the Orissa Entry Tax Act, 1999. The contrary views denying set-off/input tax credit were held erroneous, and the benefit was accepted. Case-Laws VAT and Sales Tax Wed, 18 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411433