Ramala Sahkari Chini Mills Ltd, Up vs Commr.Of Central Excise-I,Meerut on 29 November, 2010
'Whether the shoes worn by the workers
necessary for manufacturing activity will fall within the
definition of capital goods and amount to an input under
Rule 2(a) and Rule 2(k) of the Cenvat Credit Rules,
2004.'
The interpretation of the word 'input' has already
been referred to a larger Bench in (2010) 14 SCC 744
(Ramala Sahkari Chini Mills Ltd. v. CCE).