https://www.taxtmi.com/caselaws?id=766346 CENVAT credit on inputs, input services and capital goods used in captive mines was treated as admissible where the mines and the manufacturing unit formed one legal entity and the services had a direct nexus with manufacture. The ruling accepted that credit is not confined to services physically received inside the factory if they are used in or in relation to manufacture of dutiable final products. Credit distributed through ISD documents by the captive mines was also held valid, and the connected demand, interest and penalties were held unsustainable. The assessee's appeals succeeded and the Revenue's appeal failed. en-us Wed, 05 Feb 2025 00:00:00 +0530 Mon, 24 Feb 2025 08:05:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766346 CENVAT credit on inputs, input services and capital goods used in captive mines was treated as admissible where the mines and the manufacturing unit formed one legal entity and the services had a direct nexus with manufacture. The ruling accepted that credit is not confined to services physically received inside the factory if they are used in or in relation to manufacture of dutiable final products. Credit distributed through ISD documents by the captive mines was also held valid, and the connected demand, interest and penalties were held unsustainable. The assessee's appeals succeeded and the Revenue's appeal failed. Case-Laws Central Excise Wed, 05 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766346