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TMI Blog2011 (4) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... : Ramesh Ranganathan, J.]. - This appeal, under Section 35G of the Central Excise Act, 1944, is preferred against Final Order No. 1314 of 2007 dated 16-11-2007 of the Customs, Excise and Service Tax Appellate Tribunal, Bangalore (CESTAT) which arose out of the Order-in-Appeal No. 66 of 2005, dated 24-3-2005 passed by the Commissioner of Customs & Central Excise (Appeals), Visakhapatnam. The Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Plant v. CCE, Raipur - 2003 (57) RLT 739 (LB) = 2003 (159) E.L.T. 553 (Tri. - LB), held that the Revenue's appeals were liable to be rejected. The CESTAT noted that the Commissioner (Appeals) had gone into great detail, and had applied the provisions of the Explanation 2 to Rule 2 of the CENVAT Credit Rules and the Board's Circular No. 31/90-CX. 8, dated 31-5-1990. 2. Before us, Mr. A. Rajas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule to the Tariff Act; (ii) components, spares and accessories of the goods specified at (i) above; (iii) moulds and dies; used in the factory of the manufacturer of the final products, but does not include any equipment or appliance used in an office. 4. It is evident therefrom that "capital goods" would not only include goods falling under Chapt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds mentioned in clauses (i) to (iii) of Rule 2(b), and which are used in the manufacturer's factory, which fall within the ambit of "capital goods". 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. The order of the CESTAT, in rejecting the contention of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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