https://www.taxtmi.com/caselaws?id=191028 The judgment upheld the eligibility of mirror assembly, sari guard, and tool kit as inputs for Cenvat credit based on the inclusive definition of inputs and previous legal precedents. The decision emphasized the importance of considering all items necessary for making the final product marketable as inputs, even if not directly related to the manufacturing process of the product. The Tribunal dismissed the Revenue's appeal, reaffirming the broad interpretation of inputs and the applicability of Cenvat credit for such items. en-us Fri, 17 Oct 2014 00:00:00 +0530 Sat, 18 Mar 2017 11:23:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191028 The judgment upheld the eligibility of mirror assembly, sari guard, and tool kit as inputs for Cenvat credit based on the inclusive definition of inputs and previous legal precedents. The decision emphasized the importance of considering all items necessary for making the final product marketable as inputs, even if not directly related to the manufacturing process of the product. The Tribunal dismissed the Revenue's appeal, reaffirming the broad interpretation of inputs and the applicability of Cenvat credit for such items. Case-Laws Central Excise Fri, 17 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191028