TMI Blog2008 (9) TMI 809X X X X Extracts X X X X X X X X Extracts X X X X ..... in relation to manufacture of final products for any other purpose within the factory of production. The welding table is obviously used for welding which is used for production. So one can easily say that the welding table is used in relation to the manufacture of the final products, because the definition of the “input” is very wide and the scope is very large bringing within its the ambit, all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... volved is the irregular availment of the Cenvat credit on welding table. The Original authority, apart from recovering the irregular credit, imposed equal penalty. The appellants approached the Commissioner (Appeals) who upheld the Order-in-Original. Hence they are aggrieved over the Commissioner (Appeals) s order and have come before this Tribunal for relief. The appellants have raised several co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity or steam used in or in relation to manufacture of final products or for any other purpose, within the factory of production; (ii) all goods, except light diesel oil, high speed diesel oil, motor spirit, commonly known as petrol and motor vehicles, used for providing any output service; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e final products, because the definition of the input is very wide and the scope is very large bringing within its the ambit, all the goods which are used within the factory in or in relation to the manufacture. In these circumstances, there is absolutely no justification in denying the credit. The appellants have relied on a large number of case laws. They have also urged the point that in this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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