2010 (3) TMI 489

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..... for the Respondent. [Order]. - The only issue involved in this appeal filed by the Revenue is as to whether the battery chargers used in the respondent's sugar mill are eligible for capital goods Cenvat credit or not. The Commissioner (Appeals) permitted capital goods Cenvat credit on the ground that battery chargers being classifiable under heading 8504 40 30 of the Central Excise Tariff Act, 1 .....

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..... les, 2004. For capital Cenvat credit, what is relevant is as to whether the goods, in question, are covered by the items enumerated in Rule 2(a)(A) of the Cenvat Credit Rules and whether the same are "used in the factory of manufacturer" and it is not required to go into the question as to whether the use of the goods is in or in relation to the manufacture of finished products. In view of this, t .....

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