https://www.taxtmi.com/caselaws?id=181750 The inclusive definition of "input" in Rule 2(g) of the CENVAT Credit Rules, 2002 was construed as enlarging the term beyond the six items specifically listed, because the word "include" in a statutory definition ordinarily extends meaning rather than limits it unless context shows otherwise. The Court relied on settled precedent treating inclusive language as expansive and answered the referred legal question in favour of a broader reading for the assessee. Actual entitlement to CENVAT credit in individual matters was left open to be determined on the relevant factual matrix by the appropriate bench. en-us Fri, 19 Feb 2016 00:00:00 +0530 Fri, 24 Oct 2025 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181750 The inclusive definition of "input" in Rule 2(g) of the CENVAT Credit Rules, 2002 was construed as enlarging the term beyond the six items specifically listed, because the word "include" in a statutory definition ordinarily extends meaning rather than limits it unless context shows otherwise. The Court relied on settled precedent treating inclusive language as expansive and answered the referred legal question in favour of a broader reading for the assessee. Actual entitlement to CENVAT credit in individual matters was left open to be determined on the relevant factual matrix by the appropriate bench. Case-Laws Central Excise Fri, 19 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181750