https://www.taxtmi.com/caselaws?id=53490 Modvat credit was considered admissible on pipes and tubes laid outside the factory when the pipeline carried water from a distant reservoir for use in manufacture. The controlling principle applied was that, where one end of the pipeline is within the factory and the external segment functions as part of the manufacturing utility system, the distance outside the premises is not decisive. The Tribunal treated the line as an extension of the factory's operations and followed earlier decisions on similar external utility pipelines. Credit on the pipes and tubes was therefore allowed. en-us Tue, 14 Dec 2004 00:00:00 +0530 Wed, 13 Oct 2010 15:38:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53490 Modvat credit was considered admissible on pipes and tubes laid outside the factory when the pipeline carried water from a distant reservoir for use in manufacture. The controlling principle applied was that, where one end of the pipeline is within the factory and the external segment functions as part of the manufacturing utility system, the distance outside the premises is not decisive. The Tribunal treated the line as an extension of the factory's operations and followed earlier decisions on similar external utility pipelines. Credit on the pipes and tubes was therefore allowed. Case-Laws Central Excise Tue, 14 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53490