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2016 (4) TMI 1203 - AT - Central ExciseCENVAT credit - input - cement - denial on the ground that cement cannot be considered as 'input' for the manufacture of final products - Held that: - On perusal of the definition of inputs contained in both the erstwhile Central Excise Rules, 1944 and the CCR, 2002, it reveals that though the definition is broad enough to take within its ambit, various materials for consideration as inputs, but in absence of use of particular goods either directly or indirectly in the manufacture of the final product, the Cenvat benefit is not available to the assessee. The nature of use of cement in this case shows that the same is neither used directly or indirectly in the manufacture of the final product and thus, the Cenvat credit is not available to the appellant - since the issue relates to interpretation of the provisions of cenvat statute, Section 11AC of the CEA, 1944 cannot be invoked - appeal disposed off - decided partly in favor of appellant.
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