TMI Blog2011 (3) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) of Rule 2(b), and which are used in the manufacturer’s factory, which fall within the ambit of “capital goods” - Hence, the goods in question are, admittedly, used in the repairs of capital goods in the factory of the manufacturer and, as such, fall within the ambit of Section 2(b)(ii) of the Cenvat Credit Rules - Decided in favour of assessee. - 36 of 2011 - - - Dated:- 1-3-2011 - V.V.S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and parts thereof and, as such, were eligible for Cenvat credit under Rule 2 of the Cenvat Credit Rules, 2002. In the appeal preferred by the Revenue, the CESTAT, following its ruling in India Sugars and Refineries Ltd v. CCE, Bangalore (2006) 74 RLT 61 = 2006 (205) E.L.T. 717 (Tri.) in which they had referred to the judgment of the Punjab Haryana High Court in CCE, Chandigarh-II v. National F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, they did not fall within the ambit of capital goods under Rule 2 of the Cenvat Rules and, as such, no Cenvat credit could be claimed thereupon. 3. Rule 2(b) of the Cenvat Rules has been extracted in the appellate order of the Commissioner (Appeals) dated 24-3-2005, and it reads as under. Rule 2(b) capital goods means, - (i) all goods falling under Chapter 82, Chapter 84, Chapter 85, C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liances used in the office. It is their case that it is only if the goods are used in the manufacture of the final product, or are goods other than those used for repairs of capital goods, would they fall within the definition of capital goods under Rule 2(b) of the Cenvat Credit Rules. The distinction between manufacturer of the final product, and the manufacture of the final product, must not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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