2003 (11) TMI 542

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....2, April to November, 2000 and July to November, 2001 respectively in Appeal Nos. 871, 896 and 2705. 2. Examined the records and heard both the sides. Arguing for the appellants in Appeal No. 896/2003, the learned Counsel submits that the issue involved in the case is squarely covered by the decision of this Bench in the cases of Commissioner v J.K. Udaipur Udyog Ltd. [2002 (147) E.L.T. 877] and Commissioner v. Birla Corporation Ltd. [2002 (146) E.L.T. 215]. This submission is not contested. In the cited cases, one of the issues considered by this Bench was whether the explosives used by the respondents for mining limestone at sites outside their cement factory were eligible inputs for Modvat purpose. In each of the two cases, the rel....

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....cts or for any other purpose, within the factory of production." The learned Counsel submits that the above definition was brought into force in substitution of the definition of "inputs" under Clause (d) of Rule 57AA of the Central Excise Rules, 1944. The erstwhile definition referred to by the Counsel reads as under :- "inputs means all goods, except high speed diesel oil and motor spirit, commonly known as petrol, used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not and includes accessories of the final products cleared along with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity or steam u....