TMI Blog2017 (9) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... ng up of the new plant and machinery installed by the appellant can be considered as an input? - Held that: - the definition of input says that input means goods used in or in relation to manufacture of final products or for any other purpose within the factory of production, whether or not it is contained in the final product. This being so, the demand raised is without basis - demand set aside - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... construction activities and therefore is not utilized in or in relation to the manufacture of final products. That therefore they are not eligible for benefit of Notification No. 67/95-CE. Show cause notice dated 1.10.2007 was issued proposing to demand duty, interest and for imposing penalties on the above allegations. After adjudication, the original authority confirmed the demand of ₹ 4,9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s have thus used the cement as inputs for setting up the new plant and machinery for installation project works and earth filling works. The department has denied the credit saying that the inputs were not utilized in or in relation to the manufacture of the final products. He therefore submitted that the demand of duty is unsustainable. 3. Ld. AR Shri K.P. Muralidharan reiterated the findings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udes 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 final products or for any other purpose, within the factor of production; (ii) all goods, except light diesel oil, high speed d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factory of production, whether or not it is contained in the final product. This being so, the demand raised is without basis. The period being prior to 7.7.2009, when the use of cement as an input was expressly excluded, we find that the demand is made without basis. The impugned order is set aside and the appeal is allowed with consequential relief, if any. ( Operative portion of the order wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
