2017 (8) TMI 1264

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....ellant have availed cenvat credit in respect of paver blocks used for repair of road in the factory yard as they claimed it as input. The adjudicating authority and also the Commissioner (Appeals) held that the paver blocks cannot be considered as input as the same is not used in or in relation to manufacture of final product. Therefore the appellant is before me. 2. None appeared on behalf of ....

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.... fall under the same category i.e. construction of roads. Therefore the same is not admissible. 4. I have carefully considered the submission made by ld. AR and perused the records. From the submission of the appellants made in grounds of appeal, they claimed that without proper factory roads activity of manufacture of goods cannot take place. The factory roads are basic necessity which has a d....

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....ants, 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 steam used in or in relation to manufacture of final products or for any other purpose, within the factory of production; (ii) all goods, except light diesel oil, high speed diesel oil, motor spirit, commonly known as petrol a....

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....In this case the paver blocks cannot be said to have been used in or in relation to the manufacture of final product even it is not contributing in relation to the plant and machinery in the performance of manufacture of final product. I also observed from the explanation 2 of the definition of input wherein all the goods used for construction of factory shed or laying of foundation have been excl....