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TMI Blog2023 (12) TMI 1237X X X X Extracts X X X X X X X X Extracts X X X X ..... S. S. Chattopadhyay , Authorized Representative for the Respondent ORDER PER R. MURALIDHAR No one has appeared on behalf of the Appellant. Since the Appellant has not been appearing for hearings since long, the Appeal itself has taken up for hearing. 2. Perused the Appeal papers with the help of Learned AR. 3. It is observed that the Appellant is aggrieved by the denial of Cenvat Credit to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reme Court, in JK Cottons SPG. & WVG Mills Co. Ltd v. Sales Tax Officer, Kanpur, reported in 1997 (91) E.L.T. 34, has a material bearing on the controversy involved in the present case. It may be noticed, that the tribunal in J.P. Rewa case has referred to this judgment of Hon'ble Supreme Court in JK Cotton's case, by reproducing a part of the head note, but then, the very significant continuing n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w materials into finished goods, where any particular process, or activity, is so integrally connected with the ultimate production of the goods, but for that process, manufacturing, or processing of the goods would be commercially inexpedient, goods required in that process would, fall within expression "in the manufacturing of goods". [Emphasis supplied] 7. The Chhattisgarh High Court in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the 2004 Rules, but it is difficult to hold that the same will not come within the meaning of Rule 2(g) of the 2002 Rules and Rule 2(k) of the 2004 Rules for the reason that the said Rules contemplate goods used in or in relation to manufacture of final products, whether directly or indirectly or whether contained in the final product or not excluding light diesel oil, high speed diesel oil an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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