TMI Blog2008 (7) TMI 833X X X X Extracts X X X X X X X X Extracts X X X X ..... n, the longer period cannot be invoked - appeal allowed - decided in favor of appellant. - E/318/2007 - 1142/2008 - Dated:- 25-7-2008 - Dr. S.L. Peeran, Shri T.K. Jayaraman, JJ. REPRESENTED BY : Shri Varadarajan, Advocate, for the Appellant. Shri K. Sambi Reddi, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. This appeal has been filed against the Order-in-Appeal No. 4/2007 B-I dated 29-1-2007 passed by the Commissioner of Central Excise (Appeals-I), Bangalore. 2. Shri Varadarajan, the learned Advocate, appeared on behalf of the appellant and Mr. K. Sambi Reddi, the learned JDR for the Revenue. 3. We heard both sides. 4. The appellants had used certain inputs for the repair and maintenance of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore a longer period would not be applicable. He has cited various case-laws : (a) CCE v. Dewarane Macnelli Co. Ltd. - 1991 (56) E.L.T. 645 (b) Refco Icematci Company v. CCE - 1999 (105) E.L.T. 247 (T) = 1998 (27) RLT 327 (c) Shakti Iron Steel Co. Ltd. - 1999 (107) E.L.T. 415 (T) = 1999 (30) RLT 641 (d) Vallabh Cement - 1998 (98) E.L.T. 106 (e) Ellora Mechanical - 1998 (98) E.L.T. 109 (f) Movika Pharmaceuticals - 1998 (27) RLT 230 (g) New Vikram Cement - 1998 (104) E.L.T. 66 (T) = 1998 (27) RLT 474 (h) Jana Jeevan Foods (P) Ltd. - 1999 (107) E.L.T. 388 (T) = 1999 (30) RLT 686 (i) Sterlite Industries (I) Ltd. - 1998 (103) E.L.T. 391 (T) = 1998 (27) RLT 419 (j) Gurunanak Steel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n case-laws on the same issue. 10. On a very careful consideration of the issue, we find that the Commissioner has not properly appreciated the definition of inputs as per Cenvat Credit Rule 2(k) and the same is reproduced below : (i) all goods, except light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol, used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not and includes lubricating oils, greases, cutting oils, collants, accessories of the final product cleared along with 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 manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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