TMI Blog2012 (5) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... 012 - P R Chandrasekharan, J. For Appellant: Shri S P Tavkar, Consultant For Respondent: Ms D M Durando, DY. Commr A R Per: P R Chandrasekharan: The appeal and the stay applications are directed against Order-in-appeal no. SB/56/M-IV/10 dated 20.07.2010 passed by Commissioner of Central Excise (Appeals), Mumbai. The stay application is being taken up for consideration. 2. The appellant M/s Manik Machinery are manufacturers of spray gun and spares falling under chapter 84 of the CETA, 1985. As a market gimmick, along with spray guns they supply playing cards as free gift. They procure the playing cards on payment of excise duty. They have taken the CENVAT credit of the excise duty paid on the playing cards while discharg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tled for the credit. 4. The ld. Dy. Commissioner (AR) appearing for the revenue, on the other hand, strongly opposes the proposition. She submits that as per the definition of input under Rule 2(k) of CENVAT Credit Rules, input is something which is actually required in or in relation to the manufacture of final product or which is supplied as an accessory to the final product. By no stretch of imagination, playing cards can be considered as an input as they are not required for the manufacture of spray guns. Therefore, they cannot be considered as inputs. Since playing cards are goods they cannot be considered as input services either. Therefore, the question of availing CENVAT credit on an item which is neither an input nor an input ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... channels, Centrally Twisted Deform bar (CTD) or Thermo Mechanically Treated bar (TMT) and other items used for construction of factory shed, building or laying of foundation or making of structures for support of capital goods; From the above definition, it is clear that by no stretch of imagination, playing cards can be construed as an input for the manufacture of spray guns; playing cards cannot be construed as input service' as they are goods. Thus it is seen that the playing cards are neither inputs nor input service for the purpose of CENVAT Credit Rules, 2004. Accordingly, the question of taking CENVAT credit of duty paid on playing cards does not appear to be admissible in terms of the said rules. Thus the appellant has not mad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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