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TMI Blog2019 (4) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... the final products. Once these goods are received in the factory and have been used in the factory, they get covered by the term ‘input’ unless they fall under the one of the categories of exclusion - A plain reading of the clause ‘B’ makes clear the exclusion with reference to the inputs used in such works contract service or laying foundation or making or structures for support of capital goods. Clearly none of the goods in question fall in this exclusion because they have not been part of any works contract services - The appellant is entitled to CENVAT credit on the disputed goods in terms of revised definition of inputs w.e.f. 01.4.2011. Excess credit availed in respect of three invoices - Held that:- This issue needs verification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng. Such screens are used for printing art work on glass bottles as per customer requirement. (iii) Welding electrodes used in repairing of plant and machinery. (iv) Other spares such as chair rollers, rayon tapes for printing machines. (v) Credit of ₹ 18,252/- on OSM projects. 5. They had availed CENVAT credit on these items on the ground that they are capital goods which the department disputes. Learned counsel would submit that all these items were purchased post 01.4.2011 and therefore, if they are not entitled to CENVAT credit of capital goods they will be entitled to credit on inputs. After 01.4.2011, the definition of inputs has been changed as follows: (k) input means (i) All goods used in the facto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve no relationship whatsoever with the manufacture of a final product. 6. He would submit that as long as the goods were used within the factory of the manufacture of the final products, they are entitled to CENVAT credit as inputs in view of the above. He further submits that in the case of India Cements [2016-TIOL-2812 CESTAT-Hyd] in which it was held that CENVAT credit on MS steel items such as flats, channels, plates, sheets used in the manufacture/production of cement are eligible to CENVAT credit under CCR, 2004. Therefore, the first item of SS plates and corrugated sheets is squarely covered by the same. He also relies on the case laws of Prism Cement Ltd [2016 (338) ELT 593 (Tri-Del)] and Sanghvi Forging Engineering Ltd [201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that all the goods in question were received in the factory after 01.04.2011 and that the term input has been enlarged in CCR, 2004 on 01.04.2011 to include all goods used in the factory by the manufacturer of the final products. Once these goods are received in the factory and have been used in the factory, they get covered by the term input unless they fall under the one of the categories of exclusion. Learned departmental representative would argue that goods related to construction and laying of foundation get excluded by B of exclusion clause of this definition. A plain reading of the clause B makes clear the exclusion with reference to the inputs used in such works contract service or laying foundation or making or structure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 5 515 17720 355 177 18252 17220 345 172 17737 March, 15 219 dt. 19.03.15 38 14 0 52 306 38 14 358 268 24 14 306 18043 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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