TMI Blog2015 (2) TMI 1154X X X X Extracts X X X X X X X X Extracts X X X X ..... oint out application of any other provision under Rule 2 (a), the stress on the part of assessee was on the term 'components' under Rule 2 (a)(A) (iii) and it is contended that 'Welding Electrodes', being used for maintenance and repair of machineries and factories, would fall in the category of components, hence would be entitled for CENVAT Credit being 'capital goods'. It is found that 'capital goods' as defined under Rule 2(a) of Rules 2004, in substance, are pari-materia with the 'capital goods' specified in Rule 57-Q of Rules, 1944 and there is no substantial difference therein. Considering a similar argument in the context of Rule 57-Q of Rules, 1944, as it stood in 1999, similar question and submissions have already been considered b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sugar? 2. Whether the Tribunal was not justified in completely over looking the specific details, materials about welding electrodes being used in cast iron part of cane juice pump which are integral equipment of sugar manufacturing process; hence welding electrodes is capital goods? 3. The appellant is a Public Limited Company engaged in manufacture and sale of sugar, which is excisable falling under Chapter 17 of Central Excise Tariff Act, 1985 and Molasses being its by-product also comes under the same Chapter. 4. On consumption of welding electrodes of different grades, types, jointing gaskets and packings asbestos gaskets for jointing the various types of pipes, the appellant availed CENVAT Credit to the extent of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide order dated 11.03.2008. 8. The scheme of MODVAT (Modified Value Added Tax) came to be introduced in India w.e.f. 01.03.1986. Section 37 of Central Excise Act, 1944 (hereinafter referred to as the (Act, 1944 ) was modified and Clause (xiva) was inserted by Section 51 Act 23 of 1986 w.e.f. 1st March, 1986 and Clause (xvib) was inserted by Section 96 of Act 11 of 1987 w.e.f. 12th May, 1987. These clauses read as under : (xvia) provide for the credit of duty paid or deemed to have been paid on the goods used in, or in relation to, the manufacture of excisable goods; (xvib) provide for the giving of credit of sums of money with respect to raw materials used in the manufacture of excisable goods; 9. The scheme was introduc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) pollution control equipment; (iii) components, spares and accessories of the goods specified at (i) and (ii) above; (iv) moulds and dies; (v) refractories and refractory materials; (vi) tubes and pipes and fittings thereof; and (vii) storage tank, used- (1) in the factory of the manufacturer of the final products, but does not include any equipment or appliance used in an office; or (2) for providing output service; (B) motor vehicle registered in the name of provider of output service for providing taxable service as specified in sub-clauses (f), (n), (o), (zr), (zzp), (zzt) and (zzw) of clause (105) of section 65 of the Finance Act; 12. Before this Court on behalf of Assessee, relying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for CENVAT Credit being 'capital goods'. We find that 'capital goods' as defined under Rule 2(a) of Rules 2004, in substance, are pari-materia with the 'capital goods' specified in Rule 57-Q of Rules, 1944 and there is no substantial difference therein. 14. Considering a similar argument in the context of Rule 57-Q of Rules, 1944, as it stood in 1999, similar question and submissions have already been considered by this Court recently in Central Excise Appeal No. 135 of 2005 (M/s Upper Ganges Sugar Industries Ltd. Vs. Commissioner Customs Central Excise) decided on 25.2.2015. 15. For the reasons given in the judgment dated 25.2.2015 in M/S Upper Ganges Sugar Industries Ltd. Vs. Commissioner Customs C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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