https://www.taxtmi.com/caselaws?id=438724 In a captive, integrated manufacturing arrangement, CENVAT credit is allowable where input services or capital goods used in separately registered units outside the factory have an inextricable nexus with manufacture of the final dutiable product. Services used for mining, transport and beneficiation of ore, as well as capital goods installed in the captive beneficiation plant, were treated as part of the same manufacturing stream; credit was therefore admissible in the hands of the factory. en-us Mon, 05 Jun 2023 00:00:00 +0530 Wed, 07 Jun 2023 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438724 In a captive, integrated manufacturing arrangement, CENVAT credit is allowable where input services or capital goods used in separately registered units outside the factory have an inextricable nexus with manufacture of the final dutiable product. Services used for mining, transport and beneficiation of ore, as well as capital goods installed in the captive beneficiation plant, were treated as part of the same manufacturing stream; credit was therefore admissible in the hands of the factory. Case-Laws Central Excise Mon, 05 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438724