2016 (8) TMI 929

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....No.15 of list 5 of Sl.No.84 of Notification No.06/2006 dated 01/03/2006.         The demand was confirmed by the lower authorities.  Aggrieved by the said order, the appellants are in appeal before the Tribunal. 2.  The learned Counsel for the appellant argued that demand under Rule 6 of Cenvat Credit Rules, 2004 in respect of bagasse, press mud ash and compost, etc. is covered by the decision of the Tribunal in the case of  Balrampur Chini Mills Ltd., - 2015 (320) ELT 633 (Tri-Del). The said decision of the Tribunal has been affirmed by the Hon'ble Apex Court as reported in 2015 (320) ELT A258 (SC).  As regards the demand for reversal of credit on  HR sheets used for fabrication....

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.....21 of the list 5. In view of the above, it is apparent that biogas storage tank is examined under Notification No.6/2006 dated 01/03/2006.  The said tank is also exempted under Notification No.67/95.  The term input is defined under Cenvat Credit Rules, under Rule 2 (k) explanation 2 to the said Rules reads as under: Explanation 2: Input include goods used in the manufacture of capital goods, which are further used in the factory of the manufacturer but shall not include cement, angles, 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.   &nbs....

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....redit by virtue of Explanation 2 to Rule 2(k). For clarity, we are reproducing the Rule 2 (k) :       Rule 2. Definitions       (k) "input" means - (i)    all goods, except light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol, used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not and includes lubricating oils, greases, cutting oils, coolants, accessories of the final products cleared along 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 fina....