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TMI Blog2008 (2) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... inward transportation of input does not come within the ambit of the definition of input hence not eligible for “input credit” - claim of capital goods credit on bags was not raised before any of the authorities below, so can’t be raised before tribunal for first time - E/795/2005 - 89/2008 - Dated:- 8-2-2008 - Shri P.G. Chacko, Member (J) [Order per]- The appellants are manufacturers of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , he has submitted that, if the jumbo bags cannot be considered to be inputs, the same may be considered to be capital goods. Learned SDR has opposed the claim for CENVAT credit on the jumbo bags, whether as inputs or capital goods. He has also pointed out that the claim of capital goods credit was not raised before any of the authorities below. As regards the claim of CENVAT credit on the jumbo b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich provides the definition of "inputs" : (k) "input" means. - (i) all goods, except light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol, used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not and includes lubricating oils, greases, cutting oils, coolants, accessories of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... porting the raw material from the port to the factory. A container used for inward transportation of input does not come within the ambit of the above definition. On the other hand, such containers were held to be ineligible for MODVAT/ CENVAT credit in the cases of Universal Cables (supra) and Grasim Industries (supra). The assessee has only claimed capital goods credit in respect of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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