TMI Blog2016 (2) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... ree judge bench decision of this Court in Regional Director, Employees' State Insurance Corporation vs. High Land Coffee Works of P.F.X. Saldanha and Sons & Anr. [1991 (7) TMI 367 - SUPREME COURT OF INDIA], the word "include" in the statutory definition is generally used to enlarge the meaning of the preceding words and it is by way of extension, and not with restriction. Therefore, it is left for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ms Binu Tamta, Adv. Mr Anurag, Adv. Mr B. Krishna Prasad, AOR Mr. Mohan Parasaran, Sr. Adv. Mr. Nikhil Swami, Adv. Ms. Divya Swami, Adv. Ms. E. Gayatri, Adv. Mrs. Prabha Swami, AOR Mr. Prakash Shah, Adv. Mr. Jay Savla, AOR Ms. Renuka Sahu, Adv. Mr. Abhinav Sharma, Adv. For M/s. Parekh Co., Adv Mr. Kamaldeep Dayal, Adv. Mr. Mahesh Agarwal, Adv. Mr. Ankur Saigal, Adv. Mr. E. C. Agrawala, AOR M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NO. 6116-6124/2012 C.A. NO. 6125/2012 (WITH OFFICE REPORT) C.A. NO. 6126-6129/2012 (WITH OFFICE REPORT) C.A. NO. 6130-6132/2012 (WITH OFFICE REPORT) C.A. NO. 6133/2012 (WITH OFFICE REPORT) C.A. NO. 6134/2012 (WITH OFFICE REPORT) C.A. NO. 6135/2012 (WITH INTERIM RELIEF) C.A. NO. 6136/2012 (WITH OFFICE REPORT) SLP(C) NO. 26664/2015 (WITH INTERIM RELIEF) SLP(C) NO. 26650/2015 (WITH INTERIM RELIEF) 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parties. We have also read and considered the order dated 29th November, 2010 of this Court referring the matters to a larger bench for a decision on the question as to whether the definition of the term input in Rule 2(g) of the CENVAT Credit Rules, 2002 is to be understood to include items beyond the six items mentioned specifically in Rule2(g). The answer to the question referred, according t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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