TMI Blog2023 (12) TMI 1237X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 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 . The Chhattisgarh High Court in the case of CST, Bilaspur Vs. Singhal Enterprises Pvt. Ltd. [ 2017 (7) TMI 1112 - CHHATTISGARH HIGH COURT ] has held Welding Electrodes used in the manufacturing process are considered as inputs. Since the present issue is squarely covered by the above decisions of the Hon ble High Court, respectfully following them, the present Appeal is allowed. - HON BLE MR. R. MURALIDHAR , MEMBER ( JUDICIA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ewa 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 next sentence has been omitted from consideration, inasmuch as the sentence following the portion quoted by the tribunal, is as under : They need not be ingredients or commodities used in the processes, nor must they be directly and actually needed for turning out or the creation of goods . 12. In that case the Hon ble Supreme Court even went to the extent of holding, that use of electrical equipments, like lighting, electrical humidifiers, exhaust fan etc. were also taken to be necessary equipment, to effectively carry on the manufacturing process. Thus, with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 and motor spirit, commonly known as petrol. In terms thereof, input includes lubricating oils, greases, cutting oils, coolants, goods used as paint or as packing material or as fuel or for generation of electricity or steam used in or in relation to manufacture of final products or for any other purpose, within the factory of production; and also accessories of the final products cleared along with the final produc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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