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2015 (2) TMI 1326 - ALLAHABAD HIGH COURTCENVAT Credit - inputs/capital goods - Welding Electrodes (falling under Chapter Heading No. 8311.00) used in the repair and maintenance of plant and machinery - HELD THAT:- The issue raised in this appeal is squarely covered by judgment M/S DSM SUGAR ASMOLI VERSUS THE COMMISSIONER OF CENTRAL EXCISE, MEERUT [2015 (2) TMI 1178 - ALLAHABAD HIGH COURT] where it was held that Since there is change in provisions, therefore, for the subsequent period, having examined the terms "capital goods" and "input" in the subsequent Rules and comparing with the Rules 57A, 57B and 57Q of earlier Rule, for the purpose of present case, we do not find any substantial difference which may help the appellant so as to include 'welding electrode' within either of the aforesaid terms for claiming MODVAT/CENVAT Credit on the use of "welding electrodes" in an industrial unit engaged in production of sugar and molasses. It is, however, pointed out that on and after 10.09.2004, new Rules, i.e., CENVAT Credit Rules, 2004 came into existence and the definition of "capital goods" and "input" is contained in Rule 2 (a) and (k), thereof, but for the purpose of present appeal, learned counsels for parties did not dispute that there is no substantial difference in the aforesaid definitions, so far as the question of welding electrodes used in repair and maintenance in Sugar Mill is concerned and, therefore, the judgment in respect to Rules applicable prior to Rules, 2004 would cover the issue in this appeal also. Appeal allowed - decided in favor of appellant.
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