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2017 (9) TMI 22
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....e Appellant Shri K.P. Muralidharan, AC (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants are manufacturers of cement and clinker and are registered with the Central Excise Department. On scrutiny of ER-1 returns, for the period September 2006 to June 2007, it was noticed that they had cleared the final product namely cement as captively consumed without paymen....
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....ted that as per sub-clause (ii), goods specified under Col. (1) of the Table which is referred to as inputs manufactured in a factory and used within the factory of production in or in relation to the manufacture of final products specified in Col. (2) of the said Table is exempted. The description of inputs given in the Table attached to the Notification states that all goods falling under the Fi....
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....r consideration is whether the cement used for setting up of the new plant and machinery installed by the appellant can be considered as an input. The definition of input under Rule 2k of CENVAT Credit Rules, 2004, as it stood prior to 1.4.2011 is as under:- "(k) input means (i) all goods, except light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol, used in or i....
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....atsoever Explanation 2. Input include goods used in the manufacture of capital goods which are further used in the factory of the manufacturer". 6. The Hon'ble Supreme Court in the case of Ramala Sahkari Chini Mills Ltd. Vs. Commissioner of Central Excise 2016 (334) ELT 3 (SC) has clarified that the word inputs in the said definition cannot be given a restrictive meaning. However, the said d....