https://www.taxtmi.com/caselaws?id=464342 An inclusive definition of "input" under the Cenvat Credit Rules was interpreted broadly, because the word "includes" enlarges rather than restricts the scope of the defined term. On that construction, welding electrodes used as accessories for filling machine cavities and for repair and maintenance of plant, and paints used in the factory, were treated as inputs eligible for Cenvat credit. The decision follows the earlier three-judge Bench view on the same definition and applies that settled interpretation to goods used in relation to manufacture within the factory. en-us Wed, 06 Dec 2023 00:00:00 +0530 Fri, 24 Oct 2025 13:42:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464342 An inclusive definition of "input" under the Cenvat Credit Rules was interpreted broadly, because the word "includes" enlarges rather than restricts the scope of the defined term. On that construction, welding electrodes used as accessories for filling machine cavities and for repair and maintenance of plant, and paints used in the factory, were treated as inputs eligible for Cenvat credit. The decision follows the earlier three-judge Bench view on the same definition and applies that settled interpretation to goods used in relation to manufacture within the factory. Case-Laws Central Excise Wed, 06 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464342