TMI Blog2015 (10) TMI 1948X X X X Extracts X X X X X X X X Extracts X X X X ..... at Credit Rules, 2004, wherein it has been stated that any input which is used in the manufacturing of final product, directly or indirectly is entitled for input credit. As all the items are used by the respondent indirectly by way of capital goods in manufacturing of final product, therefore the respondents are entitled for input credit - Decided against Revenue. - E/713/2007-Mum - Final Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for input credit on these items. 2. Heard the parties. 3. Considering the fact that it is not in dispute that all the items are used in the manufacturing of capital goods which are ultimately used in the manufacturing of final product. Therefore, as per the definition of inputs under Rule 2(k) of Cenvat Credit Rules, 2004, wherein it has been stated that any input which is used in the manu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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