https://www.taxtmi.com/caselaws?id=786814 Cenvat credit remained admissible on coal that was introduced into the feeder pipe and used in the manufacturing stream, even though part of it was later found to have low Gross Calorific Value and was segregated for coal bedding within the factory. The decisive point was that the inputs had already been put to use in or in relation to manufacture, so their subsequent rejection or diversion for ancillary internal use did not break the required nexus with manufacturing activity. Denial of credit on that basis was therefore unsustainable. en-us Wed, 28 Jan 2026 00:00:00 +0530 Thu, 19 Feb 2026 12:15:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786814 Cenvat credit remained admissible on coal that was introduced into the feeder pipe and used in the manufacturing stream, even though part of it was later found to have low Gross Calorific Value and was segregated for coal bedding within the factory. The decisive point was that the inputs had already been put to use in or in relation to manufacture, so their subsequent rejection or diversion for ancillary internal use did not break the required nexus with manufacturing activity. Denial of credit on that basis was therefore unsustainable. Case-Laws Central Excise Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786814