https://www.taxtmi.com/caselaws?id=52564 Duty paid on components of a three wheeler vehicle used in the assessee's research and development department was not eligible as input credit because the materials were not shown to have been used in or in relation to manufacture of the final product. The asserted connection between laboratory use, research activity and eventual production was held too remote and unsupported by evidence. As no actual research outcome, emergent article or manufacturing nexus was established, the credit was denied and the claim failed. en-us Tue, 07 Oct 2003 00:00:00 +0530 Wed, 06 Oct 2010 15:24:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52564 Duty paid on components of a three wheeler vehicle used in the assessee's research and development department was not eligible as input credit because the materials were not shown to have been used in or in relation to manufacture of the final product. The asserted connection between laboratory use, research activity and eventual production was held too remote and unsupported by evidence. As no actual research outcome, emergent article or manufacturing nexus was established, the credit was denied and the claim failed. Case-Laws Central Excise Tue, 07 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52564