TMI Blog2019 (5) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... on of Input . As such, the criteria for exclusion is relationship with the manufacture of final product . Various decisions have held that the use of racks for storage of raw materials and finished goods is a process integrally connected with the manufacture of the final products. As such, the use of racks has to be held as related with the manufacture of the final product, thus, not making Exclusion Clause (E) is applicable. Extended period of limitation - HELD THAT:- The demand stands initiated against the appellant by invoking the longer period of limitation - In the light of the law declared by the Tribunal in various decisions holding that racks as cenvatable, the bonafide belief entertained by the assessee that such racks are cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing show cause notice dated 21.03.2017 for the period May, 2013 to December, 2015. 3. The said show cause notice stands culminated into an order passed by the Original Adjudicating Authority confirming demands along with confirmation of interest and imposition of penalty of identical amount. The said order stands upheld by the Commissioner (Appeals) and hence, the present appeal. 4. After hearing both the sides, I find that the issue is no more res integra. It stands held in various decisions that racks are required to be used for handling of raw materials as also their final product, which is a process integrally connected with the manufacture of final product and there is nothing in the definition of input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of a final product, have to be excluded from the definition of Input . As such, the criteria for exclusion is relationship with the manufacture of final product . All the above decisions have held that the use of racks for storage of raw materials and finished goods is a process integrally connected with the manufacture of the final products. As such, in the light of the above observations made by the Tribunal in all the precedent decisions referred supra, the use of racks has to be held as related with the manufacture of the final product, thus, not making Exclusion Clause (E) is applicable. 9. In view of the above discussions, I find no merits in the Revenue s stand. Apart from allowing the appeal on merits, I also fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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