In Brief
This judgment addresses the meaning of "input" under Rule 2(g) of the CENVAT Credit Rules, 2002. The Supreme Court held that the word "include" in statutory definitions is used to enlarge meaning by extension, not restriction. Therefore, the definition can encompass items beyond the six specifically listed. However, the Court left the determination of actual CENVAT credit entitlement to individual cases based on their specific factual parameters, remanding the matter for fact-specific adjudication.
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