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2010 (9) TMI 439 - CESTAT, AHMEDABADModvat Credit - The definition of input mentioned certain products, the same does not become input without satisfying expression “used in or in relation to manufacture of final product – As per the case of Maruti Suzuki Ltd. v. CCE [ 2009 -TMI - 34348 - SUPREME COURT], the judgment of Hon’ble Supreme Court has referred to oils and lubricants mentioned in the definition required for smooth running of machines, as eligible input as they are used in the manufacture of final product - By applying the same criteria, the paint which are required for smooth running of machinery, by repeatedly painting them and the floor required for smooth movement of raw materials, semi-finished goods and final product by making floor dust-free, has nexus with the manufacture of final product - The appellants are entitled for the benefit of Modvat Credit – Hence appeal is allowed.
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