2005 (4) TMI 217

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....led this appeal against order-in-appeal passed by the Commissioner (Appeals) whereby the benefit of Modvat credit in respect of paints used in the shop floor is denied to the appellant. 3. The appellant claimed the benefit of Modvat credit in respect of the paints used in the shop floor as input in view of the definition of input under Rule 2(f) of Cenvat Credit Rules, 2001. The contention of t....

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....d includes goods used as paints used for manufacture of final product or for any other purpose within the factory of production. The contention is that special paints are used to attain the dust free environment and also fire retardant atmosphere in the factory. 5. The contention of the Revenue is that the paint is used for the maintenance of floor of production hall, it is not used in or in re....

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.... production." 7. The reading of the rule provides that input includes all goods except high speed diesel oil or motor spirit used in or in relation to the manufacture of final product and includes goods used as paint used for manufacture of final product or for any other purpose, within the factory of production. 8. In the present case, the paint is used on the floor of production hall to ma....