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TMI Blog2014 (3) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that Rule 57A refers to inputs which are not only goods used in the manufacture of final products but also goods used in relation to the manufacture of final products. Where raw-material is used in the manufacture of final product it is an input used in the manufacture of final product. However, the doubt may arise only in regard to use of some articles not in the mainstream of manufacturing process but something which is used for rendering final product marketable or something used otherwise in assisting the process of manufacture. This doubt is set at rest by use of the words “used in relation to manufacture“ - Following decision of CCE & Ors. v. Solaris Chemtech Ltd. & Ors [2007 (7) TMI 2 - SUPREME COURT OF INDIA] - Decided in favor o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter 90, heading No. 6805, grinding wheels and the like, and parts thereof falling under heading 6804 of the First Schedule to the Excise Tariff Act, (ii) pollution control equipment; (iii) components, spares and accessories of the goods specified at (i) and (ii); (iv) moulds and dies, jigs and fixtures; (v) refractories and refractory materials; (vi) tubes and pipes and fittings thereof; and (vii) storage tank, used- (1) in the factory of the manufacturer of the final products, but does not include any equipment or appliance used in an office; or (2) for providing output service; (B) motor vehicle registered in the name of provider of output service for providing taxable service as specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rts with the issuance of the inputs from the stores and their further transportation to the production platform is only a part of the process of manufacture integrally related to the final production. In absence of the delivery of the raw material to the manufacturing platform, the process cannot start. Such delivery of the goods includes transportation of the goods by plastic crates. Similarly, finished products are required to be stored in a bonded store room. The plastic crates are again used for such transportation. As such, we are of the view that the plastic crates would also be eligible for Modvat credit as input. 6. The following cases of the Tribunal also are in support of this contention. 1. Pallipalayam Spinner (P.) Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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