CENVAT Credit - inputs - goods which is used even not in the...

CENVAT Credit - inputs - goods which is used even not in the manufacture directly but even if it is used in relation to the manufacture and indirectly, the said goods qualify as inputs - Therefore, in the present case all the goods which are specialized goods used for storage and safety of the gold, these are considered to be inputs used in relation to the manufacture of the final product i.e. gold indirectly - credit allowed on all inputs. - AT