https://www.taxtmi.com/caselaws?id=54424 Paints applied on the production hall floor to create dust-free and fire-retardant conditions were held to fall within the inclusive definition of "input" under Rule 2(f) of the Cenvat Credit Rules, 2001. Because the goods were used in relation to manufacture within the factory and supported the manufacturing environment, their use was treated as sufficiently connected with production. The assessee was therefore entitled to Modvat credit on the paints. en-us Mon, 25 Apr 2005 00:00:00 +0530 Wed, 20 Oct 2010 10:08:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54424 Paints applied on the production hall floor to create dust-free and fire-retardant conditions were held to fall within the inclusive definition of "input" under Rule 2(f) of the Cenvat Credit Rules, 2001. Because the goods were used in relation to manufacture within the factory and supported the manufacturing environment, their use was treated as sufficiently connected with production. The assessee was therefore entitled to Modvat credit on the paints. Case-Laws Central Excise Mon, 25 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54424