TMI Blog2017 (1) TMI 1479X X X X Extracts X X X X X X X X Extracts X X X X ..... cture of excisable goods, as inputs as defined in Section 2(g) of CCR, 2004 - appeal allowed - decided in favor of appellant. - E/1779/2007-EX(DB) - Final Order No. A/70192/2017-EX(DB) - Dated:- 31-1-2017 - Shri Anil Choudhary, Member (J) and Anil G. Shakkarwar, Member (T) Shri Dushyant Kumar, Consultant, for the Appellant. Shri D.K. Deb, Assistant Commissioner (AR), for the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able under the definition of inputs in Rule 2(g) of Cenvat Credit Rules, 2002/2004. But ld. Commissioner (Appeals), was pleased to reject the appeal holding that input credit is not available either as capital goods or as inputs . 4. Being aggrieved, the appellant is before this Tribunal. On earlier occasions when this appeal was fixed for hearing both appellant-assessee Revenue stated t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the term input in Rule 2(g) of Cenvat Credit Rules, 2002 is to be understood to include items beyond the six items, mentioned specifically in Rule 2(g) of Cenvat Credit Rules, 2002. The answer to the question referred, according to the Apex Court, is self-contained in the order of reference, which referred, inter alia, to a three Judge Bench decision of this Court in the case of Regional Dir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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