https://www.taxtmi.com/caselaws?id=765635 An ancillary gas compression and dehydration unit that supplied essential raw material through a pipeline to the main manufacturing factory was treated as part of the manufacturing setup for CENVAT purposes. The court found that the Duliajan facility did not produce the final polymers but operated only as a captive, functionally linked plant for the Lepetkata unit, where manufacture was completed. A Revenue circular on CNG dispensing units was held inapplicable because it addressed a different factual context. On that basis, capital goods installed at the ancillary unit qualified for CENVAT credit, and the appellant was entitled to the credit claimed. en-us Tue, 28 Jan 2025 00:00:00 +0530 Thu, 06 Feb 2025 08:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765635 An ancillary gas compression and dehydration unit that supplied essential raw material through a pipeline to the main manufacturing factory was treated as part of the manufacturing setup for CENVAT purposes. The court found that the Duliajan facility did not produce the final polymers but operated only as a captive, functionally linked plant for the Lepetkata unit, where manufacture was completed. A Revenue circular on CNG dispensing units was held inapplicable because it addressed a different factual context. On that basis, capital goods installed at the ancillary unit qualified for CENVAT credit, and the appellant was entitled to the credit claimed. Case-Laws Central Excise Tue, 28 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765635