https://www.taxtmi.com/caselaws?id=467076 Cenvat credit is admissible for railway tracks, railway materials and safety/transport items used within a factory where those goods serve an integral, inseparable or essential role in transportation, handling or movement of raw materials, intermediate products or finished goods. The applicable test is whether the items qualify as inputs or as accessories to capital goods by demonstrating a direct or indirect nexus with the manufacturing process; where that factual nexus is established, credit is available to the claimant. Outcome: claim allowed in favour of the assessee on the stated factual and legal basis. en-us Tue, 17 Sep 2024 00:00:00 +0530 Thu, 05 Mar 2026 19:17:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467076 Cenvat credit is admissible for railway tracks, railway materials and safety/transport items used within a factory where those goods serve an integral, inseparable or essential role in transportation, handling or movement of raw materials, intermediate products or finished goods. The applicable test is whether the items qualify as inputs or as accessories to capital goods by demonstrating a direct or indirect nexus with the manufacturing process; where that factual nexus is established, credit is available to the claimant. Outcome: claim allowed in favour of the assessee on the stated factual and legal basis. Case-Laws Central Excise Tue, 17 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467076