TMI Blog2013 (9) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... ic Chapter heading and items and new definition did not contain the word ‘plant’. Thus, there is a factual mistake in para 7 of the final order dated 23/3/12 which mentions that w.e.f. 16/3/95, the above definition was amended and in the new definition, the general expression machines, machinery, plant, equipment, apparatus, tools and appliances used ‘for’ was not there and instead the definition of capital goods covered the goods of certain specific headings of the Central Excise Tariff and their components, spare parts, accessories, as, through out during the period of dispute, it is the definition of capital goods in Rule 57Q, as the same stood during the period prior to 23/7/96, which would be applicable and since that definition covered the word ‘plant’, in view of the judgment of the Apex Court in the case of Jawahar Mills Ltd. vs. CCE, Coimbatore [1999 (4) TMI 153 - CEGAT, NEW DELHI], the MS Angles, Channels, Sections etc. used for supporting structures of the machinery would be eligible for Cenvat credit. Subsequently these judgments were overruled by Larger Bench judgment of the Tribunal in case of Vandana Global Ltd. v. CCE, Raipur reported in 2010 (4)TMI 133 – CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respectively is upheld. The appeal is, therefore, partly allowed with consequential relief. 1.1 This ROM application has been filed on the ground that in para 10 (a) of the final order there is a mistake as the same is based on a wrong fact that Explanation to 57Q containing the definition of capital goods had been amended w.e.f. 16/3/98 so as to replace the earlier definition by a new definition mentioning a specific Chapters, while this amendment had been made by Notification No. 14/1996-CE (NT) issued on 23/7/96 and, as such, during the period of dispute i.e. from November 1994 to August, 1995, in terms of the definition of capital goods , as given in Rule 57Q, the steel items used for making supporting structures for machinery were admissible for Cenvat credit in view of judgment of Larger Bench of the Tribunal in the case of Jawahar Mills Ltd. vs. CCE, Coimbatore reported in 1999 (108) E.L.T. 47 (Tri.-Del.) upheld by the Apex Court vide judgment reported in 2001 (132) E.L.T. 3 (S.C.). 2. Heard both the sides. 3. Shri Alok Arora, Advocate, learned Counsel for the appellant, pleaded that during the period of dispute, the definition of capital goods as given in Rule 57Q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the final order upholding the disallowing of Cenvat credit in respect of MS Angles, Channels, Sections, Bars etc. for the period w.e.f. 16/3/95 is not correct and this portion of the order is required to be rectified. 4. Ms. Shweta Bector, learned DR, accepted that the period of dispute in this case is from November 1994 to August 1995 and during that period the definition of capital goods , as given in Rule 57Q covered plant and accordingly the judgment of Apex Court in the case of Jawahar Mills Ltd. vs. CCE, Coimbatore (supra) would be applicable. She also accepted that explanation to Rule 57Q (1) had been replaced by a new explanation mentioning a specific heading only by Notification No. 14/1996-CE (NT) dated 23/7/96. 5. We have considered the submissions from both the sides and perused the records. 6. There is no dispute that the period of dispute in this case is from November 1994 to August 1995. During this period, the definition of the term capital goods as given in Explanation to Rule 57Q covered machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing of any goods or for bringing about in any change in any substanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 was as under : Capital goods means- (a) Machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing of any goods or for bringing about any change in any substance for the manufacture of final products; (b) Components, spare parts and accessories of the aforesaid machines, machinery, plant, equipment apparatus, tools and appliances for the aforesaid purpose; and (c) Mould and dies, generating sets and weigh bridge used in the factory of the manufacture With effect from 16-3-1995, the above definition was amended so as to aid some more items by adding clause (d) and (e). Thus during the entire period of dispute, the definition of capital goods covered plant. 8. The judgments of the Tribunal (Order No. 2062/2005-SM dated 5-12-2005; 408/2008-SM, dated 15-1-2008 and 1005/2007-SM, dated 1-6-2007) referred to by the Tribunal in its Order No. 513/08-Ex., dated 18-7-2008 pertains to the period when the definition of capital goods covered the goods of certain specific tariff headings, their parts components and some other specific items and machinery and did not include the general expression - machines, machinery, plant, equipme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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