2007 (7) TMI 520

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.... appeal is directed against the order-in-appeal No.CEX/AKD/98/APL/NSK/2006, dated 25-4-2006. 2. The respondents are absent despite notice nor there is any request for adjournment. 3. Since the issue is of 2006, I take up the appeal for disposal in the absence of any representation from the respondent. 4. Heard the Ld. SDR and perused the records. 5. The issue involved in th....

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....ritten and oral made by both sides. My observations are as under:- Explanation 2 - Inputs include goods used in the manufacture of capital goods which are further used in the factory of the manufacturer. From the boldened portion of the above definition, it is clear that the scope of "input" is wide enough to cover anything having a connection/nexus with the manufacture of the final product or u....