TMI Blog2016 (8) TMI 1376X X X X Extracts X X X X X X X X Extracts X X X X ..... t in Rule 2(k) of the Cenvat Credit Rules, 2004 the term of “input” has been defined and Explanation 2 to Rule 2(k) of Cenvat Credit Rules, 2004 also states that “input” includes goods used in the manufacture of the capital goods, which are further used in the factory of the manufacturer. Thus, it is not necessary that the “input” exclusively be used in or in relation to the final product - credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after issuing the notice observed that the facilities for the cenvat credit on some of the input goods was wrongly claimed by the assessee as these inputs are not connected with the final product. The cenvat credit has been availed for fabrication, erection and installation of various capital goods and supporting structures, namely pollution control equipment, conveyor support and gallery, stock ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal product. 4. Further, it is found that this issue came up before the Tribunal in the assessees own case in Appeal No. E/436/2009-Ex (DB) vide final Order No.52645/2016 dated 27.07.2016 where the identical issue was discussed and after examining the ratio of various case laws the claim of the assessee was allowed. The facts and circumstances are same during the period under consideration. Wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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