thresher was used alongwith the
tractor, therefore, the definition itself used that tractor means any
machine used for the purpose of propulsion. The thresher which ... read separately as the tractor itself takes within the definition, the
machine used or propelled. It is also obvious that thresher can not
Page
referred to the definition of the
term ―manufacture‖ in Chapter IX of Exim Policy clause 9.30 and
noted that the definition of the term ―manufacture ... from
10th February, 2006. The said definition includes make, produce,
fabricate, assemble, process, etc. by hand or by machines, a new
product having a distinct
machine. Therefore it is squarely covered under the definition of capital goods as part of machine hence credit is legally admissible on foundation bolt ... definition of capital goods given in clauses (a) & (b) of Explanation 1 to Rule 57Q. Each of these items is either a machine, machinery
that these items are neither covered by the definition of input nor covered by the definition of capital gods, beside this penalty ... that the same are neither covered by the definition of input nor covered by the definition of capital goods. The cenvat credit demand confirmed
would be a consumer. A person, who purchases a lathe machine, or other machine, to operate it himself, for earning his livelihood, would ... purchases an auto-rickshaw, a car or a lathe machine, or other machine, to be plied or operated exclusively by another person, would
would be a consumer. A person, who purchases a lathe machine, or other machine, to operate it himself, for earning his livelihood, would ... purchases an auto-rickshaw, a car or a lathe machine, or other machine, to be plied or operated exclusively by another person, would
used at the time of installation of machinery and repair of the machines. Welding Electrodes grade Valmet-26 are used for welding cast iron parts ... under :
"4. The aforesaid definition of 'Capital goods' is very wide. Capital goods can be machines, machinery, plant, equipment, apparatus, tools
definition, without which equipments cannot function:
Central Excise Tariff
Bar Sphereodised Annealing Furnace I & II 84.60
Billets Grinding Machine 84.74
Heat Treatment Furnaces ... Credit Rules and has further held that sheets are used in product machines/equipments and thus are components/parts/accessories and are other than capital
duty paid on TMT Bars used for base structure of foundation of machines and also on fabricated and galvanized structure of towers. The Central Excise ... main machines for manufacturing yarn, the same should be considered as component/accessory of the machines falling under clause (i) of the definition of capital
expression "activities in relation to business" in the definition of "input service" postulates activities which are integrally connected with the business ... take credit. Oils and lubricants mentioned in the definition are required for smooth running of machines, hence they are included as they are used
