2008 (2) TMI 158

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..... credit of duty paid on inputs and capital goods. During the period of dispute, they imported raw sugar for conversion into refined sugar and this product was cleared on payment of duty. They availed CENVAT credit of the duty paid on jumbo bags [made of HDPE] which were used for transportation of the imported raw sugar from the port to their factory. The benefit was availed on the basis that the j .....

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..... ar claim of another assessee was rejected by this Tribunal in the case of Commissioner of Central Excise Vs. Grasim Industries Ltd. [2005 (191) ELT 293 (Tri. - Del.)]. Learned SDR has also relied on the Tribunal's decision in Universal Cables Ltd. vs. Commissioner of Central Excise [2003 (159) ELT 661 (Tri. - Del.)]. 2.  After giving careful consideration to the submissions, I have found no .....

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..... oduct, goods used as paint, or as packing material, or as fuel, or for generation of electricity or steam used in or in relation to manufacture of final products or for any other purpose, within the factory of production; (ii) all goods, except light diesel oil, high speed diesel oil, motor spirit, commonly known as petrol and motor vehicles, used for providing any output service;"  &nb .....

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