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TMI Blog2007 (10) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... and the party have filed appeals against the Order-in-Appeal 212/05-C.E. dated 26-12-2005. 2. The issue involved is whether Modvat/Cenvat credit on polythene bags used for dispensing the materials necessary for undertaking batch-wise production in the factory can be allowed and whether they can be considered as inputs used in or in relation to the manufacture of the final products as per the ers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of final products' covers the entire process of manufacture and would include inter alia something used in assisting the process of manufacture. The said expression widens and expands the scope in the definition of 'inputs' as contained in the said Rule 57A. For the above, the learned Advocate relied on the decision of the Apex Court in the case of CCE v. Solaris Chemtech Ltd., 2007 (214) E.L.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hi Udyog Ltd. v. CCE, 2000 (121) E.L.T. 524-LB 6. CCE v. Rahuri Sahakari Sakhar Karkhana Ltd., 1993 (68) E.L.T. 895. 7. Hindalco Industries Ltd. v. CC., 1997 (96) E.L.T. 576 Further the learned Advocates distinguished the case relied or by the learned Commissioner (Appeals) in the case of CCE v. West Coast Industrial Gases Ltd., 2003 (155) E.L.T. 11 (S.C.) which was rendered in totally differen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the final product, though they may not directly form parts of the products itself. We find that the definition of 'inputs' is very wide. The scope of the term 'inputs' is very wide as interpreted by the various judicial fora. Hence, we do not find any reason to deny the Modvat credit. In such circumstances we hold that the Modvat credit is available for the said inputs. We allow the appeal of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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