https://www.taxtmi.com/caselaws?id=340576 The amended definition of inputs under Rule 2(k) of the Cenvat Credit Rules, 2004 was treated as broad enough to cover goods used in the factory by the manufacturer for fabrication and other manufacturing-related work. MS plates, MS sheets, welding rods, steel wire, wire mesh and MS strapping were accepted as eligible inputs because the assessee supported their use with a Chartered Engineer's certificate, work sheets and statutory records, showing deployment for solvent storage tanks, welding, insulation support and packing. Since procurement was undisputed, no diversion was alleged, and the items were used for factory-related purposes, credit could not be denied merely because they were not directly incorporated in the final product. en-us Tue, 21 Feb 2017 00:00:00 +0530 Tue, 21 Mar 2017 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340576 The amended definition of inputs under Rule 2(k) of the Cenvat Credit Rules, 2004 was treated as broad enough to cover goods used in the factory by the manufacturer for fabrication and other manufacturing-related work. MS plates, MS sheets, welding rods, steel wire, wire mesh and MS strapping were accepted as eligible inputs because the assessee supported their use with a Chartered Engineer's certificate, work sheets and statutory records, showing deployment for solvent storage tanks, welding, insulation support and packing. Since procurement was undisputed, no diversion was alleged, and the items were used for factory-related purposes, credit could not be denied merely because they were not directly incorporated in the final product. Case-Laws Central Excise Tue, 21 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340576