9911796707
TMI Blog2022 (6) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent ORDER The issue involved in the present case is that whether the appellant is entitled for Cenvat Credit in respect of lightings, equipments and fixtures falling under Chapter 85 and 94. The Lower Authority have denied the Cenvat Credit on the ground that it is not used in relation to manufacture of the final product it is also contended by Lower Authority that as per definition of ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng fixtures in terms of Clause (iii) of Clause A of definition of capital Goods in Rule 2(a), components and accessories of capital goods. All the Goods specified at (i) and (ii),also falling under the category of the rules for this reason also the appellant is entitled for Cenvat Credit. He placed reliance on the following judgments: * 2016 (12) TMI 840 - CESTAT Steel Authority of India Ltd. Vs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sories, the said Goods are covered under definition of input which is reproduced below: (K)- input means- "(i) all goods, except light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol, used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not and includes lubricating oils, greases, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de 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 for support of capital goods;" From the reading of the definition of inputs with effect from 01.04.2011, all Goods used in the factory of the manufacturer are admissible inputs. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
