2016 (11) TMI 1448

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....Respondent. ORDER Appellant says that the following services were availed and goods used in the course of manufacture for which there should not be denial of the Cenvat credit for the justification shown as under :- (a)     Exposy Coating 39073010 Floor coating or Floor Material : This had been applied in the production area to reduce dirt level to ensure conducive room cond....

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....facture of final goods. (d)    Tools rack 94032090 : This is a safety rack for tools to prevent them from getting scattered in the course of the manufacturing activity thus enabling hassle-free manufacture of final goods. (e)     Trolley 73101090 : These items are used to move the semi-finished goods from one machine to another machine to another for further pr....

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....be considered as capital goods and being integraly connected with the manufacturing activity, these are recurring expenditures to hold such goods as input on the facts of the present case and that is not unreasonable. Similar is the reason for items at (d) and (e) above. 4. Above decision has been taken to grant Cenvat credit to the appellant considering that the word "include" is used in th....