TMI Blog2010 (10) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... y, Wear Plate, HRSS Plate, MS Plate, Angles, Channels etc. used for connecting/fitting fans, casing, ducting in kilns for the manufacture of intermediate product ‘clinker’ - he matter of Commissioner of Central Excise, Jaipur v. M/s. Rajasthan Spinning & Weaving Mills Ltd. [2010 (255) E.L.T. 481 (S.C.)] argued that the issue sought to be raised by the revenue in this appeal stands concluded in fav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cified in the memo of the appeal, were defined as Capital Goods in terms of Rule 2(b) of the Cenvat Credit Rules, 2002 during the period from December, 2003 to March, 2004? And if not, then is it correct that the same were not entitled to Modvat credit as not being Capital Goods ? 2. Cenvat credit was disallowed to the respondent/assessee on the capital goods namely, Wear Plate, HRSS Plate, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the latest decision of the Hon ble Supreme Court dated 9th July, 2010 passed in Civil Appeal No. 3760/03 in the matter of Commissioner of Central Excise, Jaipur v. M/s. Rajasthan Spinning Weaving Mills Ltd. [2010 (255) E.L.T. 481 (S.C.)] argued that the issue sought to be raised by the revenue in this appeal stands concluded in favour of the assessee. Reliance is also placed on the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods in terms of Rule 57Q of the Rules. 6. In the instant case also, the Tribunal has held that the assessee was entitled for Modvat credit on capital goods namely, Wear Plate, HRSS Plate, MS Plate, Angles, Channels etc. used for connecting/fitting fans, casing, ducting in kilns for the manufacture of intermediate product clinker . 7. We are, therefore, of the considered opinion that the T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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