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2013 (1) TMI 554 - ALLAHABAD HIGH COURTCENVAT Credit on the paint used on the floor of production hall to make it dust free and fire retardant - Held that:- The definition of input clearly includes "goods used as paint". The findings, that the paint used on the floor of production hall to make it dust free and fire retardant, is used for manufacture of the final product. The sensitivity and sophistication of the product i.e., Color Picture Tube (CPT) required dust free environment for its manufacture. The finding, therefore, that the use of paint on the floor of production hall, is a finding of fact, which does not call for any interference - CENVAT claim allowed - in favour of assessee.
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