2013 (1) TMI 554

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..... free and fire retardant, is used for manufacture of the final product. The sensitivity and sophistication of the product i.e., Color Picture Tube (CPT) required dust free environment for its manufacture. The finding, therefore, that the use of paint on the floor of production hall, is a finding of fact, which does not call for any interference - CENVAT claim allowed - in favour of assessee. - .....

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..... finition of "input" under CENVAT Credit Rules, 2001 which includes goods used as paint and has not accepted the contention of the department that the paint used on the floor of production hall to make it dust free and fire retardant is not for manufacture of the final product or within the factory of production. The relevant part of the order of the Tribunal reads as follows:- "6. I find that .....

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..... e of final product and includes goods used as paint used for manufacture of final product or for any other purpose, within the factory of production. 8. In the present case, the paint is used on the floor of production hall to make it dust free and fire retardant. The definition of inputs includes all goods used as paint used for the manufacture of final product or within the factory of producti .....

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