2016 (8) TMI 972

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..... ox- 400) is not falling under the excluded category mentioned in definition of input. Further, it is not in dispute that the goods in question have been used by the appellant within its registered factory premises. Since the definition of input is very broad intended to take within its ambit all the goods used in the factory of the manufacturer of final products, hence, the disputed goods shall me .....

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..... al goods falling under Chapter 84 of the Central Excise Tariff Act, 1985. She further submits that the Chartered Engineer s certificate showing the area of use of the disputed goods in the factory premises was produced before the authorities below, which have also been discussed in the respective orders, but the credit has been denied on the ground that the disputed goods are not confirming to th .....

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..... tegory mentioned therein are eligible for consideration as input for the purpose of taking cenvat credit. H.R. Steel plates (Hudox- 400) is not falling under the excluded category mentioned in definition of input. Further, it is not in dispute that the goods in question have been used by the appellant within its registered factory premises. Since the definition of input is very broad intended to .....

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