2018 (7) TMI 677

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..... for credit - the denial of credit is incorrect - appeal allowed - decided in favor of appellant. - E/455/2012 - 41506/2018 - Dated:- 11-5-2018 - Ms. Sulekha Beevi, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Ms. Krithika Jaganathan, Advocate, for the appellant Shri B. Balamurugan, AC (AR) for the Respondent. ORDER Per Bench Brief facts are that t .....

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..... finition of input would cover use of inputs for all activities which are integrally connected with the process of manufacture. Without doing periodical repair and maintenance of the machinery, the process of manufacture cannot be carried out in a commercially expectant manner. Thus, welding electrodes would satisfy the criteria of inputs used in or in relation to manufacture of final products. She .....

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..... sue as to interpretation of the word includes was referred to the Larger Bench of the Hon'ble Apex Court and later vide judgment of the Larger Bench in the very same case the Apex Court held that the word includes would envisaged the manner and is not used in a illustrative manner. 6. Following the said decision, we are of he view that the denial of credit is incorrect and requires to b .....

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