https://www.taxtmi.com/caselaws?id=787346 Cenvat credit on a Transit Concrete Mixer and an FB Tipper was held admissible as goods integrally and essentially connected to the manufacture and delivery of Ready Mix Concrete, applying a purposive construction of 'goods used in or in relation to manufacture' and recognising specially designed vehicles as part of the production/delivery chain. The Tribunal considered the interpretive guidance and precedent and, on the facts, found the equipment necessary for production and marketable delivery; consequential demand, interest and penalty confirmed against the appellant were therefore set aside. en-us Fri, 23 Jan 2026 00:00:00 +0530 Tue, 03 Mar 2026 08:42:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787346 Cenvat credit on a Transit Concrete Mixer and an FB Tipper was held admissible as goods integrally and essentially connected to the manufacture and delivery of Ready Mix Concrete, applying a purposive construction of 'goods used in or in relation to manufacture' and recognising specially designed vehicles as part of the production/delivery chain. The Tribunal considered the interpretive guidance and precedent and, on the facts, found the equipment necessary for production and marketable delivery; consequential demand, interest and penalty confirmed against the appellant were therefore set aside. Case-Laws Central Excise Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787346