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TMI Blog2007 (11) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... ps were duty paid and received in the factory premises - steel straps were used for securing the goods dispatched for export can be considered as packing material and will be covered under the category of “inputs” – so input credit admissible - E/224/2007 - A/1660/2007-WZB/C-IV/(SMB), - Dated:- 21-11-2007 - Shri M.V. Ravindran, Member (J) [Order]. -1. This appeal is directed against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Provisions of Rule 2(k)(i) of the Cenvat Credit Rules 2004, defines inputs as under :- "all goods, except light diesel oil, except high diesel oil and motor spirit, commonly known as petrol, used in or in relation to the manufacture of final products whether directly or not and indirectly and whether contained in the final product or not and includes lubricating oils, greases, cutting oils, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inputs". It is the policy of the Central Government that the exports should be encouraged. When the exports are being encouraged, denial of Cenvat credit on the inputs, which is undisputedly used for exporting the final products is against the policy. To my mind, such denial would be incorrect and unacceptable considering the encouragement given by the Government for exports. 6. Accordingly, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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