2013 (1) TMI 554

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....ent Counsel:- Nishant Mishra We have heard Shri B.K.S. Raghuvanshi, learned counsel appearing for Central Excise Department. Shri Nishant Mishra appears for the respondent-company. This Central Excise Appeal under Section 35-G of the Central Excise Act, 1944 arises out of an order of Customs, Excise & Service Tax Appellate Tribunal, New Delhi dated 3.3.2006 by which the Tribunal has allowed ....

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....trol, 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 products cleared along with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity or stream used for manufac....

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....dvat credit in respect of the paint in question. The impugned order is set aside and the appeal is allowed." We have considered the submission of Shri Raghuvansi and do not find that the substantial questions of law as raised in the memo of appeal arise for consideration by the Court. The definition of input clearly includes "goods used as paint". The findings, that the paint used on the floor ....