TMI Blog2008 (9) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... machine, machinery, plant, etc., is not changed and exclusion clause does not become superfluous and meaningless - Petition by revenue is rejected accordingly - 1 of 2002 - - - Dated:- 15-9-2008 - Deepak Gupta and V.K. Ahuja, JJ. Shri Sandeep Sharma, Assistant Solicitor General of India , for the Petitioner. Shri K.D. Sood, Advocate, for the Respondent. [Order per : Deepak Gupta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken as inclusive input when the plant or machine are not, will not the exclusion become superfluous and meaningless?" 2. To decide the aforesaid questions, it would be relevant to refer to the explanation under Rule 57A, relevant portion of which reads as follows:- "Explanation - For the purpose of this rule, "inputs" includes- (a) inputs which are manufactured and used within the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants, machinery, etc., and are thus not included in the definition of inputs. 5. The short question to be decided in the present petition is whether Ramming Mass, Foundry Flux, Mortar, ILR Mix and Castable powder are inputs or not? 6. Shri Sandeep Sharma, learned Assistant Solicitor General has relied upon a judgment of the Karnataka High Court in 1998 (98) E.L.T. 81, titled Canara Steel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd filter mesh. The Apex Court held that these were inputs within the meaning of Rule 57A and held that the assessee was entitled to Modvat credit on these items. 8. The items in the present case are almost identical and used for similar purpose. Similar arguments have been raised. We are of the considered opinion that these cases are squarely covered by the judgment of the Apex Court in Esc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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