2018 (5) TMI 966

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..... nd is a part of hydraulic clamping system - graphite bush is lubricant moving parts while use of the racks and table stand are for storage of input/parts at the assembly line. The items are used in the factory premises of the appellant and the definition of inputs during the period in question i.e. June and July 2013, the definition allows CENVAT credit of the duty paid on any goods used in the fa .....

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..... idering the submissions made by both the sides. I find that the graphite bush is explained to have been used in VMC machines and is a part of hydraulic clamping system. Further, explaining that graphite bush is lubricant moving parts while use of the racks and table stand are for storage of input/parts at the assembly line. I find that the items are used in the factory premises of the appellant an .....

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