TMI Blog2017 (1) TMI 1592X X X X Extracts X X X X X X X X Extracts X X X X ..... 04? - Held that:- These inputs have been used to fabricate coal washing plant. The coal washery is an integral part of the unit. There can be no coal washery without the coal washing plant - credit cannot be denied - appeal dismissed - decided against Revenue. - Tax Case No. 11 of 2017 - - - Dated:- 31-1-2017 - Deepak Gupta, CJ. and Sanjay Agrawal, J. Shri Vinay Pandey, Advocate, for the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facture ol 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 for manufacturing of certain essential parts of the factory which are capital goods and since they are essential parts of the factory, they satisfy the twin tests of being capital goods as well as the user test ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithin the description of goods intended for use as equipment in the process of designing which is directly related to the actual production of goods and without which commercial production would be inexpedient must be regarded as goods intended for use in the manufacture of goods . xxxx xxxx xxxx xxxx xxxx 17. The aforesaid process squarely meets the test laid down by this cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue before the Supreme Court was whether a railway track constructed to carry coal from the coal mines to the thermal plant would fall within the definition of input or not. The Apex Court held that the items used for construction of the railway track were inputs because carriage of coal to the plant was an essential part of the process of manufacture. 3. In the present case, these inputs have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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