2007 (10) TMI 213

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....mber (T)]. -1.  Both revenue and the party have filed appeals against the Order-in-Appeal 212/05-C.E. dated 26-12-2005. 2. The issue involved is whether Modvat/Cenvat credit on polythene bags used for dispensing the materials necessary for undertaking batch-wise production in the factory can be allowed and whether they can be considered as inputs used in or in relation to the manufacture o....

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....n 'used in or in relation to manufacture of final products' covers the entire process of manufacture and would include inter alia something used in assisting the process of manufacture. The said expression widens and expands the scope in the definition of 'inputs' as contained in the said Rule 57A. For the above, the learned Advocate relied on the decision of the Apex Court in the case of CCE v. S....

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....s Ltd. v. CCE, 1996(82) E.L.T. 575 - LB 5. Rathi Udyog Ltd. v. CCE, 2000 (121) E.L.T. 524-LB 6. CCE v. Rahuri Sahakari Sakhar Karkhana Ltd., 1993 (68) E.L.T. 895. 7. Hindalco Industries Ltd. v. CC., 1997 (96) E.L.T. 576 Further the learned Advocates distinguished the case relied or by the learned Commissioner (Appeals) in the case of CCE v. West Coast Industrial Gases Ltd., 2003 (155) ....