2010 (3) TMI 633

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..... f Explanation to Rule 57 – Held that:- Manufacturer can avail cenvat credit. - 28 of 2000 - - - Dated:- 18-3-2010 - Ashutosh Mohunta and Mehinder Singh Sullar, JJ. Shri Gurpreet Singh, Sr. Standing Counsel, for the Petitioner. Shri Akshay Bhan, Advocate, for the Respondent. [Order per : Ashutosh Mohunta, J. (Oral)]. - The Customs, Excise Gold (Control), Appellate Tribunal, vide i .....

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..... his provision would reveal that the manufacturer is entitled to claim the modvat credit on such finished excisable goods as the Central Govt. may notify and the credit of specified duty under this section shall be allowed on the inputs used in the manufacture of final products as well as on inputs used in or in relation to the manufacture of the final products whether directly or indirectly and wh .....

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..... ctly and whether contained in the final product or not. 4. In Collector of Central Excise, Bangalore v. Escorts Mahle Ltd. - 2003 (154) E.L.T. 321 (S.C.) = (2003) 4 Supreme Court Cases 758, the Hon'ble Supreme Court has held that the material used in the manufacture of final products would be eligible modvat credit being an input. 5. In fact, in Escorts Mahle Ltd.'s case (supra), even parts of .....

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