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2017 (11) TMI 1093 - AT - Central ExciseCENVAT credit - input - Grinding Media Balls - Held that: - The definition of ‘input’ contained in the cenvat credit Rules is broad enough to consider all goods, excepting certain excluded goods, within its scope and ambit for consideration as input - In the present case, the fact is not under dispute that the disputed goods are not falling under the exclusion clause provided in the definition of input. Since grinding media is used in or in relation to manufacture of the final product within the factory and in absence of use of the said goods, the ball mill cannot function, the said goods should be considered as input for the purpose of taking of cenvat credit - credit allowed - appeal allowed - decided in favor of appellant.
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