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2008 (9) TMI 809 - CESTAT, BANGALORECenvat/Modvat - Inputs - Welding table - Held that: - From the definition of the “input” used, it is seen that all goods used in or in relation to the manufacture of final products are entitled for the credit even as input. The input includes the goods used in relation to manufacture of final products for any other purpose within the factory of production. The welding table is obviously used for welding which is used for production. So one can easily say that the welding table is used in relation to the manufacture of the final products, because the definition of the “input” is very wide and the scope is very large bringing within its the ambit, all the goods which are used within the factory in or in relation to the manufacture. In these circumstances, there is absolutely no justification in denying the credit - demand set aside - appeal allowed - decided in favor of appellant.
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