TMI Blog2016 (8) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... red under the definition of capital goods. All the items were used as part in the machines which are covered under Rule 2(a) (A) (i). Therefore as per the clear language of the definition the appellant are entitled for the credit irrespective the Chapter Heading of the components, spares etc. does not fall under Rule 2(a)(A) (i). Therefore, the appellant has correctly availed the Cenvat Credit on the goods such as MS Round, PM Plate, MS Joist, Industrial Laminates, Plumbing Pipe etc. - Decided in favour of appellant - Appeal No.E/2139/2010 - A/85882/16/SMB - Dated:- 19-2-2016 - SHRI RAMESH NAIR, MEMBER (JUDICIAL) For the Petitioner : None For the Respondent : Shri Sanjay Hasija,Supdt. (A.R) ORDER The appeal is direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. On the other hand, Shri Sanjay Hasija, Learned Supdt. (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. I find that the appellant right from show cause notice stage submitted that the use of the product on which credit was taken are as under: S. No. Name of the Item Tariff Item No. Cenvat credit taken (Rs.) Use of the item Particulars of the Principal Machinery Name Tariff Heading No. 1. MS Rounds 72142090 1,308 Used for making shafts of Wire Drawing Machines Wire Drawin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at though the items are falling under Chapter 72 or 39 but all the items were used in the machines, therefore the same are parts of the machine. In the definition of capital goods under Rule 2 (a) of Clause A (iii) the components, spare and accessories of the goods specified at item (i) (ii) of Rule 2(a)(A) are also covered under the definition of capital goods. From the chart given above, it can be seen that all the items were used as part in the machines which are covered under Rule 2(a) (A) (i). Therefore as per the clear language of the definition the appellant are entitled for the credit irrespective the Chapter Heading of the components, spares etc. does not fall under Rule 2(a)(A) (i). The appellant in their support have placed rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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