TMI Blog2013 (11) TMI 743X X X X Extracts X X X X X X X X Extracts X X X X ..... is eligible to avail CENVAT Credit of the items under input category, it cannot be denied on the ground that the credit was claimed as capital goods - The appellant has demonstrated by producing Chartered Engineer’s certificate that the items on which CENVAT Credit was availed, were, in fact, used for fabrication or manufacture of capital goods which were further consumed by them – thus CENVAT Credit cannot be denied to the appellant – Decided in favour of Assessee. - Appeal No.E/1347/2011-SM - Final Order No. A/11176/2013-WZB/AHD - Dated:- 23-8-2013 - MR.M.V. RAVINDRAN, J. For the Appellant : Shri Dhaval Shah, Adv. For the Respondent : Shri G.P. Thomas, A.R. JUDGEMENT Per: M.V. Ravindran This appeal is directed again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... linking Hammer etc. It is his submission though the items on which credit was availed, would not become capital goods, but the items can be considered as an input in the manufacturing of capital goods which mare further used in the factory premises for manufacturing of final product. He would also submit that the definition of input during the relevant period indicated credit of items which are used in the manufacture of capital goods can be availed as input. He would submit that Larger Bench of the Tribunal in the case of Modi Rubber Ltd -2000 (119) ELT 197 (Tribunal-LB) has laid down a law that even if it was declared that the good are capital goods, credit can be availed under input as there is sufficient information. He would also rely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trix, now, it needs to be seen whether the said inputs can be considered as capital goods or input. The submissions made by ld.Counsel has strong force in as much as the definition of input as it stood during the relevant period, is as under: (k) "input" means- (i) all goods, except light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol, used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not and includes lubricating oils, greases, cutting oils, coolants, accessories of the final products cleared along with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity or steam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue, wherein in Para 19, it has been held as under: 19. Undoubtedly, it cannot be disputed that in case a party is entitled to avail the Cenvat credit in relation to the duty paid on an item by establishing the same as the inputs, even though, initially the claim was on the basis that the same was the capital goods. A party can be allowed to shift such claim. However, in the case in hand, the fact remains that there has been already final adjudication on the point as to whether welding electrode used in the process of maintenance and repairs could be input or not and decision in that regard is clearly against such claim by the assessee in the Vikram Cement case. Being so, the appellants would not be entitled to claim the welding electr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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