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2013 (1) TMI 586 - HC - Central ExciseGoods used as paint on the shop floor - whether be treated as inputs under Modvat Credit Rules, 2001/2002? - Held that:- As decided in Flex Engg. Ltd. Versus CCE [2012 (1) TMI 17 - SUPREME COURT OF INDIA] the word 'input' has to be examined with the word 'manufacture'. From the definition of 'manufacture' it is clear that not only the materials used in the final product but incidental and ancillary requirements for the completion of the final product are also falls within the definition of the manufacture. As such the materials used in making the dust free hall are incidental and ancillary for the completion of the manufactures of the final product. As decided in assessee's own case [2013 (1) TMI 554 - ALLAHABAD HIGH COURT] the paints used on the floor of the production hall to make it dust free and fire retardant, was used for manufacture of final products. As such, the Cenvat Credit was admissible on it - in favour of assessee.
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