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TMI Blog2021 (7) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacture or they need to be accessories etc. The sole criteria for the goods coming under the said expression any goods should be the one that the value of these goods should be included in the value of the final product. Whether the value of buckets and other plastic containers were included in the value of the final products i.e. soap? - HELD THAT:- It was clearly brought on record by the appellants that the expenses towards purchase of the buckets are charged against the sales value of the company and therefore under the financial accounting angle, the value of the buckets are buried into the business income alone. It is an admitted fact that the appellant have not collected any consideration separately for bucket and hence the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usehold buckets and kitchen containers will not be considered as inputs as they were neither used in the factory for the manufacture of final products nor were they accessories to their final products. Hence a show-cause notice was issued to the appellant proposing to deny the cenvat credit wrongly availed along with interest under Section 11AA of the Central Excise Act and also proposing for imposition of penalty. After following due process, the original authority confirmed the demands. Aggrieved by the said order, appellant filed appeal before the Commissioner(Appeals) who upheld the Order-in-original. Hence the present appeal. 3. Heard both sides and perused the records. 4.1. Learned counsel for the appellant submitted that the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same was rendered with respect to Rule 57A and 57Q of CCR, 1944 whereas the issue in this case is under CCR, 2004. He also submitted that the decision in the case of Jay Engineering Works Ltd. is also not applicable to the facts in the present case as the said decision was rendered with respect to set off of duty under Notification No.201/1979-CE and has nothing to do with the cenvat credit under CCR, 2004. 5. On the other hand, the learned AR defended the impugned order. 6.1. After considering the submissions of both the parties and perusal of the material on record, I find that the short issue for decision in the present appeal is whether the appellant are eligible to avail CENVAT credit on household plastic buckets (15 litre capaci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithin the factory of production; (ii) all goods, except light diesel oil, high speed diesel oil, motor spirit, commonly known as petrol and motor vehicles, used for providing any output service. Explanation 1. - The light diesel oil, high speed diesel oil or motor spirit, commonly known as petrol, shall not be treated as an input for any purpose whatsoever. Explanation 2. - Input includes 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 making of structures ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final product either directly or indirectly, duty suffered on that input should be set off and only on value addition duty is levied. In the present case the playing cards even though it does not participate directly in the manufacture of final product i.e. spray guns but undisputedly the same is purchased by the appellant and expenditure of the same stands absorbed in the cost of the final product which ultimately suffered the duty as a whole, therefore in my considered view the playing cards which is supplied along with final product should be eligible for input credit. The definition of input also clearly suggests that the input need not to be used directly in the manufacture and also not required to be contained in the final product bu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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