2008 (9) TMI 809

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....r, Jt. CDR, for the Respondent. [Order]. -  This appeal has been filed against the Order-in-Appeal No. 49/2008 dated 29-2-2008, passed by the Commissioner of Central Excise (Appeals-I), Bangalore. 2. Shri Rajesh Kumar, learned Advocate appeared for the appellants and Ms. Joy Kumari Chander, learned Jt. CDR appeared for the Revenue. I heard both the sides in the matter. 3.&ems....

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....lows, covers all goods :- "(k) "inputs" means - (i) all goods, except light diese1 set oil, 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 lubricating oils, greases, cutting oils, coolants, accessories of the final p....

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....sed, it is seen that all goods used in or in relation to the manufacture of final products are entitled for the credit even as input. The input includes the goods used in relation to manufacture of final products for any other purpose within the factory of production. The welding table is obviously used for welding which is used for production. So one can easily say that the welding table is used ....