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2006 (2) TMI 512

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....er / Decisions)<br>Dated:- 1-2-2006<br> E/3868/2005-NB(S) - S/168/2006-SM(PB)<br>Central Excise<br>Shri M.V. Ravindran, J. REPRESENTED BY : Shri Atul Gupta, C.S., for the Appellant. Shri S.L. Me....

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....s, 2002 were in force. Explanation 2 to the definition of inputs under Rule 2 states that "inputs includes goods used in the manufacture of capital goods which are further used in the factory of the m....

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