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2010 (11) TMI 34 - SC - Central Excise
Inputs – scope of inclusive part of the definition of input – Rule 2(g) of the Cenvat Credit Rules, 2004 – Held that: having regard to the language of Rule 2(g) of the 2002 Rules, and the analysis of the aforenoted decisions, it appears that by employing the phrase "and includes", legislature did not intend to impart a restricted meaning to the definition of "inputs" and therefore, the interpretation of the said term in Maruti Suzuki Limited (2009 -TMI - 34348 - SUPREME COURT), may require reconsideration by a larger bench.