https://www.taxtmi.com/caselaws?id=76886 Metal band saw blades and steel shots used in manufacturing rough forgings were treated as consumables used in or in relation to manufacture, not as capital goods, because they were used separately with the machinery, had a limited life, and functioned as process-related inputs. The broad definition of input under the Cenvat Credit Rules covered goods used directly or indirectly in manufacture. On the factual appreciation of their duration and manner of use, the finding that these items were inputs was reasonable, and the Cenvat credit taken on that basis was admissible. en-us Thu, 10 Dec 2009 00:00:00 +0530 Mon, 26 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76886 Metal band saw blades and steel shots used in manufacturing rough forgings were treated as consumables used in or in relation to manufacture, not as capital goods, because they were used separately with the machinery, had a limited life, and functioned as process-related inputs. The broad definition of input under the Cenvat Credit Rules covered goods used directly or indirectly in manufacture. On the factual appreciation of their duration and manner of use, the finding that these items were inputs was reasonable, and the Cenvat credit taken on that basis was admissible. Case-Laws Central Excise Thu, 10 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76886