https://www.taxtmi.com/caselaws?id=413431 Cenvat credit is discussed as admissible on special doors and windows installed in a pharmaceutical factory to maintain dust-free manufacturing conditions, because items used in the factory in relation to manufacture may qualify as inputs even if they do not form part of the finished product. The text also treats GTA services used to transfer duty-paid finished goods to another unit of the same company as eligible input services, where freight was borne by the sending unit and the arrangement was revenue neutral. On these facts, credit on both heads was allowed. en-us Thu, 23 Sep 2021 00:00:00 +0530 Tue, 12 Oct 2021 09:28:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413431 Cenvat credit is discussed as admissible on special doors and windows installed in a pharmaceutical factory to maintain dust-free manufacturing conditions, because items used in the factory in relation to manufacture may qualify as inputs even if they do not form part of the finished product. The text also treats GTA services used to transfer duty-paid finished goods to another unit of the same company as eligible input services, where freight was borne by the sending unit and the arrangement was revenue neutral. On these facts, credit on both heads was allowed. Case-Laws Central Excise Thu, 23 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413431