Supreme Court · 2009 INSC 1047 · Decided 17 August 2009
M/S. Maruti Suzuki LTD v. Commissioner of Central Excise-Iii, Delhi
- Court
- Supreme Court of India
- Citation
- 2009 INSC 1047 · [2009] 13 S.C.R. 301
- Case number
- CIVIL APPEAL No. 5554/2009
- Decided
- 17 August 2009
- Bench
- S.H. KAPADIA, AFTAB ALAM (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
,;;. CENVAT Credit Rules, 2002 - r. 2(g) - 'Input' - Connotation of - Electricity, generated by assessee- manufacturer, wheeled out to its sister units, vendors etc. at c a price, whether admissible for CENVA T credit - Held: All the considerations used in inclusive part of are not relevant per se - The inputs become relevant only " when they are used in or in relation to the manufacture of final product - The definition of 'input' has to be read in its entirety D - Electricity generation is an 'input' to the extent it is used for manufacture of final
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