TMI Blog2016 (12) TMI 1714X X X X Extracts X X X X X X X X Extracts X X X X ..... and since they are essential parts of the factory, they satisfy the twin tests of being capital goods as well as the user test, thus entitled for credit - credit allowed - appeal dismissed - decided against Revenue. - Tax Case No. 118 of 2016 - - - Dated:- 14-12-2016 - Shri Deepak Gupta, Chief Justice And Shri Sanjay Agrawal, JJ. For the Appellant : Shri Vinay Pandey, Advocate. For the Respondent : None Order on Board Per Deepak Gupta, Chief Justice 1. The appeal is admitted for hearing. With the consent of learned counsel for the Appellant, the case is being heard and disposed of finally. 2. This appeal is directed against the order dated 02.11.2015 passed by the Customs, Excise, Service Tax Appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all not be treated as an input for any purpose whatsoever. Explanation 2. - Inputs include goods used in the manufacture of capital goods which are further used in the factory of the manufacturer; The word 'input' has been defined in a manner which is admittedly very wide. Other than excluding fuels, like diesel high speed diesel oil and motor spirit etc. almost everything else is included in the manufacture of input. The Explanation 2 is very important for our purposes and it clearly provides that inputs include goods used in the manufacture of capital goods which are further used in the factory of the manufacture. 8. It is not disputed that the inputs like M.S. Angles, M.S. Plates, M.S. Joists and Channels were used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39;s case. It is clear that the railway tracks are installed not only within the plant, but the main objective and purpose for which the capital expenditure on laying these railway tracks is incurred by the appellant is for transporting hot metal in ladle placed on ladle car from blast furnace to pig casting machine through ladle car where hot metal is pured into pig casting machine for manufacture of pig iron. It is clear from the above that the use of railway tracks inside the plant not only form the process of manufacturing, but it is inseparable and integral part of the said process inasmuch as without the aforesaid activity for which railway tracks are used, there cannot be manufacturing of pig iron. 9. In the above case, the issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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