https://www.taxtmi.com/caselaws?id=799562 CENVAT credit under Rule 3 of the Cenvat Credit Rules, 2004 extends to inputs used in research and development operations that support the manufacture of excisable final products. Research and development constitutes an ancillary or incidental manufacturing activity where its results ultimately contribute to those products. Credit cannot be denied absent any finding or allegation that the research and development operations were unrelated to the manufacturing activity or final products. en-us Tue, 22 Sep 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799562 CENVAT credit under Rule 3 of the Cenvat Credit Rules, 2004 extends to inputs used in research and development operations that support the manufacture of excisable final products. Research and development constitutes an ancillary or incidental manufacturing activity where its results ultimately contribute to those products. Credit cannot be denied absent any finding or allegation that the research and development operations were unrelated to the manufacturing activity or final products. Case-Laws Central Excise Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799562