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2017 (1) TMI 974 - ALLAHABAD HIGH COURTCENVAT Credit - Welding Electrode - whether the welding electrodes would fall under the category of capital goods? - Held 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 'capital goods' specified in Rule 57-Q of Rules, 1944 and there is no substantial difference therein - reliance placed in the case of M/S Upper Ganges Sugar & Industries Ltd. Vs. Commissioner Customs & Central Excise [2015 (5) TMI 569 - ALLAHABAD HIGH COURT], where it was held that it cannot be said that "Welding Electrodes" satisfy the requirement so as to constitute 'component' of items mentioned in column nos. 1 to 4 of table in Rule 57Q(1) of Rules, 1944 - decided against assessee. Whether tribunal suffers from substance, learned counsel keeping in view the fact It is extremely non speaking? - Held that: - Tribunal has followed another judgment dealing with similar question decided by Karnataka High Court in Commissioner of Central Excise and Service Tax, LTU. vs. ABB Ltd., [2011 (3) TMI 248 - KARNATAKA HIGH COURT] and it is not shown to this Court that said judgment of Karnataka High Court does not cover dispute in this appeal, therefore, order of Tribunal cannot be said to be bad for want of reasons since reasons contained in the judgment followed by Tribunal would form part of order of Tribunal also - decided against Revenue. Appeal allowed - decided partly in favor of assessee and partly in favor of Revenue.
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