TMI Blog2018 (5) TMI 966X X X X Extracts X X X X X X X X Extracts X X X X ..... are for storage of input/parts at the assembly line. The items are used in the factory premises of the appellant and the definition of inputs during the period in question i.e. June and July 2013, the definition allows CENVAT credit of the duty paid on any goods used in the factory of the manufacture - It is undisputed that the appellant is a manufacturer of goods. Credit allowed - Appeal al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sides. I find that the graphite bush is explained to have been used in VMC machines and is a part of hydraulic clamping system. Further, explaining that graphite bush is lubricant moving parts while use of the racks and table stand are for storage of input/parts at the assembly line. I find that the items are used in the factory premises of the appellant and the definition of inputs during th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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