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2017 (8) TMI 1264 - CESTAT MUMBAICENVAT credit - input - paver blocks used for repair of road in the factory yard - Held that: - only those goods can be treated as input which are used directly or indirectly in relation to manufacture of final product - In this case the paver blocks cannot be said to have been used in or in relation to the manufacture of final product even it is not contributing in relation to the plant and machinery in the performance of manufacture of final product - The road of the factory premises is similar to the construction activity; accordingly, it falls under the exclusion category - the paver blocks is not qualified as the input - appeal dismissed - decided against appellant.
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