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TMI Blog2018 (3) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... ajan, AC (AR) - For the Respondent ORDER Per: Bench Brief fact are that a SCN was issued to respondents dt. 03.04.2008 proposing to deny exemption and to recover duty on tractors procured by the respondent availing concession of duty under notification No.22/2003 alleging that tractors are not capital goods as defined under Cenvat Credit Rules, 2004. After adjudication original authority confi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at respondent is engaged in manufacture and export of Garnet Abrasive Grit, Ilmonite, Rutile, Zircon etc. For the manufacturing activity, sand is dredged form the beach and after initial segregation of the heavier minerals, it is brought to the factory from where further processes are done. The respondents use Volvo tractors to bring the sand from the beach and for returning the remnant sand to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents cannot carryout the manufacturing activity. The definition of 'capital goods' given in CCR, 2004 relates to 'capital goods' on which credit can be availed. In CCE Vs Kejriwal Bee care Ltd. - 2011 (266) ELT 233 (Tri-Del) the Tribunal observed that, when the notification does not provide the definition of capital goods, the same has to be construed as used in common parlance. The re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the term "inputs" and "capital goods" as given in the Cenvat Credit Rules, 2002 or Cenvat Credit Rules, 2004 is relevant only for the purpose of Cenvat credit and there is no justification to apply the same to an exemption notification meant for 100% EOUs. Since there is no definition of term "capital goods" in the exemption Notification No.22/2003-C.E., the term has to be interpreted in the sense ..... X X X X Extracts X X X X X X X X Extracts X X X X
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