2005 (6) TMI 105

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..... - 1-6-2005
E/4417/2004-NB(SM) - A/864/2005-IV(PB)
Central Excise
Shri P.S. Bajaj, Member (J)   [Order]. - In this appeal which has been filed against the impugned order-in-appeal, the .....

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..... "Inputs include goods used in the manufacture of capital goods which are further used in the factory of the manufacturer". 2. In view of this definition of the inputs, the appellants are entitled to .....

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