9911796707
TMI Blog2017 (8) TMI 1264X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture of final product even it is not contributing in relation to the plant and machinery in the performance of manufacture of final product - The road of the factory premises is similar to the construction activity; accordingly, it falls under the exclusion category - the paver blocks is not qualified as the input - appeal dismissed - decided against appellant. - E/87126/13 - A/88459/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the impugned order. He submits that the paver blocks were used for repair of roads which is not in relation to the manufacturing activity of the appellants. It does not fall under the definition of input as provided under Rule 2(k) of the Cenvat Credit Rules, 2004. He submits that as per the amendment in definition of input brought by notification 16/2009-CE dated 07.07.2009 as per the explanati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... construction of factory shed or laying of foundation. I find that the paver blocks were used for repair of roads. The appellant have taken credit of such paver blocks considering it as input. The definition of input prevailing at the relevant time reads as follows:- (k) input means- (i) all goods, except light diesel oil, high speed diesel oil and motor spirit, commonly known as petr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n input for any purpose whatsoever. Explanation 2.- Input include goods used in the manufacture of capital goods which are further used in the factory of the manufacturer; but shall not include cement, angles, channels, Centrally Twisted Deform bar (CTD) or Thermo Mechanically Treated bar (TMT) and other items used for construction of factory shed, building or laying of foundation or maki ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
