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TMI Blog2017 (1) TMI 1592X X X X Extracts X X X X X X X X Extracts X X X X ..... te structures to house the coal washing plant are covered within the definition of input given in Rule 2(k) of the CCR 2004? - Held that:- These inputs have been used to fabricate coal washing plant. The coal washery is an integral part of the unit. There can be no coal washery without the coal washing plant - credit cannot be denied - appeal dismissed - decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... clearly provides that inputs include goods used in the manufacture ol capital goods which are further used in the factory of the manufacture. 8. It is not disputed that the inputs like M.S. Angles, M.S. Plates, M.S. Joists and Channels were used for manufacturing of certain essential parts of the factory which are capital goods and since they are essential parts of the factory, they satisfy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further marked that drawing and photographic materials falling within the description of goods intended for use as "equipment" in the process of designing which is directly related to the actual production of goods and without which commercial production would be inexpedient must be regarded as goods intended for use "in the manufacture of goods". xxxx xxxx &ems ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch as without the aforesaid activity for which railway tracks are used, there cannot be manufacturing of pig iron." In the above case, the issue before the Supreme Court was whether a railway track constructed to carry coal from the coal mines to the thermal plant would fall within the definition of input or not. The Apex Court held that the items used for construction of the railway track were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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