TMI Blog2015 (2) TMI 1327X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff Act are specifiably mentioned in Rule 2(b)(i) of Rules, 2002 and Rule 2(a)(A)(i) of Rules, 2004. Then comes pollution control equipment', moulds and dies, jigs and fixtures, refractories and refractory material, tubes and pipes and fittings thereof and storage tank. All these things, if used in the factory of manufacturer of final products, or, for providing output service, would mean 'capital goods'. However, it would not include any equipment or appliance used in office. Having failed to point out application of any other provision under Rule 2 (b) of Rules, 2002 and Rule 2(a) of Rules, 2004, the stress on the part of Assessee was on the term 'components' under Rule 2 (b) (iii) of Rules, 2002 and 2(a)(A)(iii ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specified under Head 8311.00 of Central Excise Tariff and used in repair and maintenance of 'Machines', therefore, would fall within the category of 'Capital Goods' as well as 'Input'. The claim was accepted by Tribunal allowing Assessee's appeal. 3. Before this Court, appellant has confined his claim for CENVAT Credit in respect to 'Welding Electrodes' contending that the same does not fall in the category of 'Capital Goods' under the provisions of Rule 57-Q of Central Excise Rules, 1944 (hereinafter referred to as Rules, 1944 ). The question of law on which this appeal was admitted vide order dated 12.10.2009, required to be decided by this Court, is: (i) Whether Cenvat Cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pter 90, heading No. 6805, grinding wheels and the like, and parts thereof falling under heading 6804 of the First Schedule of the Excise Tariff Act; (ii) pollution control equipment; (iii) components, spares and accessories of the goods specified at (i) and (ii) above; (iv) moulds and dies; jigs and fixtures; (v) refractories and refractory materials; (vi) tubes and pipes and fittings thereof; and (vii) storage tank, used- (1) in the factory of the manufacturer of the final products, but does not include any equipment or appliance used in an office; or (2) for providing output service; (B) motor vehicle registered in the name of provider of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods specified thereunder would also fall within the category of 'capital goods'. Having failed to point out application of any other provision under Rule 2 (b) of Rules, 2002 and Rule 2(a) of Rules, 2004, the stress on the part of Assessee was on the term 'components' under Rule 2 (b) (iii) of Rules, 2002 and 2(a)(A)(iii) of Rules,2004 and it is contended that 'Welding Electrodes', being used for maintenance and repair of machineries and factories, would fall in the category of components , hence would be entitled for CENVAT Credit being 'capital goods'. We find that 'capital goods' as defined under Rule 2(b) of Rules, 2002 and 2(a) of Rules 2004, in substance, are pari-materia with the 'capit ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
