2007 (11) TMI 195

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....ted 17-10-2006. 2. Considered the submissions made by both sides and perused the records. 3. The issue involved in this case is regarding the eligibility of the appellant for Modvat credit on the High Tensile Steel Straps, which were used by them for lashing the fully packed coils loaded in the containers for prevention of rotational movement of the coils during the course of transportation. It ....

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....ong 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 manufacture of final product or for any other purpose, within the factory of production.". 5. It can be seen from the above reproduced definition of inputs, it encompass all the goods but for exception of diesel oil or petrol and includes any ite....