2012 (9) TMI 494

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ent. [Order (Oral)]. - This appeal is filed by the Revenue against the impugned order wherein the cenvat credit taken by the respondents on paints, varnish, Thinner, Rivtex and other such items, was allowed. 2. The respondents are the manufacturers of sugar and in the course of manufacture of sugar, they require plant on machinery. During the course of their manufacturing process, they pu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and reiterated the grounds of appeal. She further submitted that these paints etc. are not covered under the definition of capital goods or they are not inputs for sugar manufacturers. Therefore, the respondents are not entitled to take cenvat credit on these items. 4. On the other hand, Shri Rajesh Kumar, ld. Counsel for the respondents submitted that these paints etc. are required by them .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Iron & Steel to prevent them from deterioration and damage due to rusting and also for repair & maintenance of the plant and machinery. Therefore, this item having been used in the factory is covered by the inclusive definition of input within the expression 'inputs includes; goods used as paint, or packing material, or as fuel within the factory of production. Therefore, it is seen that there is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X