TMI Blog2007 (12) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... B.S. Suhag, JDR, for the Respondent. [Order]. In all the appeals the common issue is involved, they are therefore taken up together. The appeals are filed against the impugned orders whereby the credit in respect of welding electrodes, copper tubes, plain plates/sheets, paint and DA gas was denied. 2. I find that the issue in respect of welding electrodes and DA gas is settled by the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants have not mentioned the exact use or place where the pipes are used. 5. The contention is that as per the definition of the capital goods under the CENVAT Credit Rules, 2002, the capital goods means all specified goods and tubes and pipes and fittings thereof, used in the factory of manufacture of the final product. The contention is that that there is no dispute regarding their use in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r authorities. The credit was denied on the ground that there is no provisions under the CENVAT Credit Rules for allowing credit on raw material of capital goods. The contention is that as per the definition of inputs under the CENVAT Credit Rules, the goods used in the manufacture of capital goods which are further used in the factory of manufacture. In these circumstances, the appellants are ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the manufacture. In these circumstances, denial of credit in respect of sheets and plates is not sustainable and hence set aside. 11. In respect of denial of credit in respect of paints, I find that the paint is specifically included in the definition of inputs under the CENVAT Credit Rules. As per these Rules, inputs means all goods except high speed diesel oil and methyl spirit used in or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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