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TMI Blog2012 (11) TMI 996X X X X Extracts X X X X X X X X Extracts X X X X ..... are nothing but packing material in which the fabrics have been placed and, therefore, they are inputs as per Rule 2(k) of the Cenvat Credit Rules, 2004 and rightly eligible for the Cenvat Credit. As regards, the booklet containing the designs, the same has been used in the manufacture of fabrics exported; without the designs, the fabrics could not have been manufactured. Therefore, drawings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d., is the manufacturer of man-made fabrics. For the purpose of manufacture of these final products, the appellant had imported hangers, sample booklets, etc. containing designs and drawings of the fabrics to be manufactured. The appellant availed Cenvat credit of the additional duty of Customs paid on the said inputs. After the manufacture, the appellant exported the goods under a claim for rebat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egards the booklets, the same contains designs for the manufacture of the fabrics and drawings, designs, etc. has to be considered as inputs in or in relation to the manufacture of final products. It is not necessary that the inputs should be physically contained in the final products. So long as the inputs are used in or in relation to the manufacture Cenvat credit cannot be denied. He further su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vat Credit. As regards, the booklet containing the designs, the same has been used in the manufacture of fabrics exported; without the designs, the fabrics could not have been manufactured. Therefore, drawings and designs are essential inputs in or in relation to the manufacture of the final products. Therefore, they qualify as inputs eligible for Cenvat Credit under rule 2(k) of the Cenvat Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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